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Prevention of Treaty Abuse – Second Peer Review Report on Treaty Shopping

Inclusive Framework on BEPS: Action 6
Report

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DOI
https://doi.org/10.1787/d656738d-en
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OECD
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OECD/G20 Base Erosion and Profit Shifting Project

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OECD (2020), Prevention of Treaty Abuse – Second 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/d656738d-en.
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