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Sustained progress demonstrated in the latest OECD peer review results on the prevention of tax treaty shopping

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/about/news/announcements/2023/03/sustained-progress-demonstrated-in-the-latest-oecd-peer-review-results-on-the-prevention-of-tax-treaty-shopping.html
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These peer review results reveal that members of the Inclusive Framework on BEPS are respecting their commitment to implement the minimum standard on treaty shopping and further confirms the importance of the BEPS Multilateral Instrument (MLI) as the tool used by the vast majority of jurisdictions that have started to implement the BEPS Action 6...
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