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Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping

Inclusive Framework on BEPS: Action 6
Report

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DOI
https://doi.org/10.1787/d6cecbb8-en
Authors
OECD
Pages
302
Tags

OECD/G20 Base Erosion and Profit Shifting Project

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OECD (2021), Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/d6cecbb8-en.
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Table of contents