Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
收藏Organisation for Economic Co-operation and Development2026-03-14 收录
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https://www.oecd.org/en/publications/preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances_9789264219120-en.html
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This report from the OECD/G20 Base Erosion and Profit Shifting project examines the issue of preventing the granting of treaty benefits in inappropriate circumstances. It includes proposed changes to the OECD Model Tax convention and summarises progress to date.
