This report includes changes to the Oecd Model Tax Convention to prevent treaty abuse. It first addresses treaty shopping through alternative provisions that form part of a minimum standard that all countries participating in the Beps Project have agreed to implement. It also includes specific treaty rules to address other forms of treaty abuse and ensures that tax treaties do not inadvertently pr...
Series: OECD/G20 base erosion and profit shifting project
Paperback: 104 pages
Publisher: Oecd Publishing (November 4, 2015)
Product Dimensions: 8.3 x 0.2 x 11 inches
Amazon Rank: 7278849
Format: PDF Text djvu ebook
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- Oecd/G20 Base Erosion and Profit Shifting Project Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report pdf
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