OCDE
Prevention of tax treaty abuse sixth peer review report on treaty shopping : inclusive framework on BEPS : Action 6 electrónico / OECD .-- Paris : OECD Publishing , 2024
.--325 p. 28 cm. .-- ( OECD/G20 Base Erosion and Profit Shifting Project ).
Incluido en el Repositorio de la Biblioteca del IEF en formato electrónico.
Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the sixth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2023, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
978-92-64-65509-6
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
CONTROL
PROGRAMAS
ABUSO DE TRATADOS
ELUSION FISCAL
PREVENCIÓN
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO