BEPS Action 6 minimum standard: latest peer review results

Published on: 21 March 2024

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Specialist Tax Regulatory Materials

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The OECD have published the sixth peer review report on the implementation of the Action 6 minimum standard on treaty shopping, which includes data on tax treaties concluded by jurisdictions that were members of the Inclusive Framework on 31 May 2023.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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