Members of the OECD/G20 Inclusive Framework on BEPS continue to make significant progress in the implementation of the BEPS package to tackle international tax avoidance, according to the latest peer review results on the prevention of tax treaty shopping.
The Fifth Peer Review Report on Treaty Shopping assesses the actions taken by jurisdictions to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project.
The report includes data on tax treaties concluded by the jurisdictions that were members of the OECD/G20 Inclusive Framework on BEPS on 31 May 2022 and forms the basis of the assessment of the implementation of the BEPS Action 6 minimum standard.
Access the report here.
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