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Prevention of Treaty Abuse – Second Peer Review Report on Treaty Shopping

Inclusive Framework on BEPS: Action 6

The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have committed to implement. This report reflects the outcome of the second peer review of the implementation of the Action 6 minimum standard on treaty shopping as approved by the Inclusive Framework. It includes the aggregate results of the review and data on tax treaties concluded by each of the 129 members of the Inclusive Framework on 30 June 2019 and it contains the jurisdictional section for each member (see Annex 2). The data compiled for this peer review demonstrate that the MLI has been the tool used by the vast majority of jurisdictions that have begun to implement the minimum standard and that the MLI’s impact is expected to increase quickly as jurisdictions ratify it.

Published on March 24, 2020Also available in: French

In series:OECD/G20 Base Erosion and Profit Shifting Projectview more titles

TABLE OF CONTENTS

Foreword
Executive summary
Background
The 2019 Peer Review
Difficulties in implementing the minimum standard
Conclusion and next steps
Data for each jurisdiction of the Inclusive Framework130 chapters available
Jurisdictional data
Andorra
Angola
Anguilla
Antigua and Barbuda
Argentina
Armenia
Aruba
Australia
Austria
The Bahamas
Bahrain
Barbados
Belgium
Belize
Benin
Bermuda
Botswana
Brazil
British Virgin Islands
Brunei Darussalam
Bulgaria
Burkina Faso
Cabo Verde
Cameroon
Canada
Cayman Islands
Chile
China (People’s Republic of)
Colombia
Congo
Costa Rica
Cook Islands
Côte d’Ivoire
Croatia
Curacao
Czech Republic
Democratic Republic of the Congo
Denmark
Djibouti
Dominica
Dominican Republic
Egypt
Estonia
Faroe Islands
Finland
France
Gabon
Georgia
Germany
Greece
Greenland
Grenada
Guernsey
Haiti
Hong Kong (China)
Hungary
Iceland
India
Indonesia
Ireland
Isle of Man
Israel
Italy
Jamaica
Japan
Jersey
Kazakhstan
Kenya
Korea
Latvia
Liberia
Liechtenstein
Lithuania
Luxembourg
Macau (China)
Malaysia
Maldives
Malta
Mauritius
Mexico
Monaco
Mongolia
Montserrat
Morocco
Netherlands
New Zealand
Nigeria
The Republic of North Macedonia
Norway
Oman
Pakistan
Panama
Papua New Guinea
Paraguay
Peru
Poland
Portugal
Qatar
Romania
Russian Federation
Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the Grenadines
San Marino
Saudi Arabia
Senegal
Serbia
Seychelles
Sierra Leone
Singapore
Slovak Republic
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland
Thailand
Trinidad and Tobago
Tunisia
Turks and Caicos Islands
Turkey
Ukraine
United Arab Emirates
United Kingdom
United States
Uruguay
Viet Nam
Zambia
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