000			01772nam a2200301 c 4500
999			_c149185 _d149185
003			ES-MaIEF
005			20240408115917.0
007			ta
008			170112t2024 fr fo | 0||u|eng|u
020			_a978-92-64-65509-6
040			_aES-MaIEF _bspa _cES-MaIEF
110			_aOCDE _9538
245		0	_aPrevention of tax treaty abuse _helectrónico _bsixth peer review report on treaty shopping : inclusive framework on BEPS : Action 6 _c OECD
260			_aParis _b OECD Publishing _c2024
300			_a325 p. _c 28 cm.
490			_aOECD/G20 Base Erosion and Profit Shifting Project
500			_aIncluido en el Repositorio de la Biblioteca del IEF en formato electrónico.
520			_aUnder 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.
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aCONTROL _940745
650		4	_aPROGRAMAS _948158
650		4	_aABUSO DE TRATADOS _963564
650		4	_aELUSION FISCAL _943410
650		4	_aPREVENCIÓN _954712
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
856			_uhttps://www.oecd.org/publications/prevention-of-tax-treaty-abuse-sixth-peer-review-report-on-treaty-shopping-36cebf8e-en.htm
942			_cRE