Prevention of Tax Treaty Abuse - Third Peer Review Report on Treaty Shopping

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 third peer review of the implementation of the Action 6 minimum standard on treaty shopping as approved by the Inclusive Framework.