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OECD reports progress on treaty abuse

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The OECD has published its fourth peer review report assessing the actions taken by jurisdictions to prevent tax treaty shopping and other forms of treaty abuse under BEPS action 6.

Commenting on progress on action 6, the OECD notes that ‘members of the OECD/G20 Inclusive Framework on BEPS are respecting their commitment to implement the minimum standard on treaty shopping’.

The report suggests that the BEPS multilateral instrument (MLI) has been the tool used by the majority of jurisdictions that have begun implementing the BEPS action 6 minimum standard.

Issue: 1569
Categories: News