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BEPS Action 6: Prevention of Tax Treaty Abuse

  • Writer: Ankit Jain
    Ankit Jain
  • Oct 30, 2021
  • 1 min read

As part of the BEPS package, the Action 6 Report sets out one of the four BEPS minimum standards, which is that members of the BEPS Inclusive Framework commit to include in their tax treaties provisions dealing with treaty shopping to ensure a minimum level of protection against treaty abuse.




 
 
 

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