The Resource BEPS Action 6 on preventing the granting of treaty benefits in appropriate circumstances : peer review documents

BEPS Action 6 on preventing the granting of treaty benefits in appropriate circumstances : peer review documents

Label
BEPS Action 6 on preventing the granting of treaty benefits in appropriate circumstances : peer review documents
Title
BEPS Action 6 on preventing the granting of treaty benefits in appropriate circumstances : peer review documents
Subject
Language
eng
Summary
This OECD document forms the basis on which the peer review process will be undertaken. The document includes the Terms of Reference which sets out the criteria for assessing the implementation of the Action 6 minimum standard, and the Methodology which sets out the procedural mechanism by which the review will be conducted
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • principal purpose test
  • treaty abuse
  • LoB
  • treaty shopping
Label
BEPS Action 6 on preventing the granting of treaty benefits in appropriate circumstances : peer review documents
Instantiates
Publication
Extent
16 p.
Label
BEPS Action 6 on preventing the granting of treaty benefits in appropriate circumstances : peer review documents
Publication
Extent
16 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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