Summary 6 posts

OECD BEPS Action 6 – Preventing the Granting of Treaty Benefits in Inappropriate Circumstances

Action 6 of the OECD BEPS Action Plans deals with the prevention of double tax treaty (hereinafter: treaty) abuse. OECD finds that one of the most pressing BEPS issues is treaty abuse and especially the so-called treaty shopping (which basically means the use of tax benefits deriving from residence related and other differences between treaties) and for this reason, a separate action plan was dedicated to this matter.

Read more

Featured tags

 More