Prevention of tax treaty abuse : third peer review report on treaty shopping : inclusive framework on BEPS: Action 6

• Material Type: 図書
• ISBN: 9789264707016 (print); 9264707018 (print); 9789264356108 (HTML); 926435610X (HTML); 9789264950986 (PDF); 9264950982 (PDF); 9789264579729 (EPUB); 9264579729 (EPUB)
• ISSN (series): 2313-2604
• Title: Prevention of tax treaty abuse : third peer review report on treaty shopping : inclusive framework on BEPS: Action 6
• Series Title: OECD/G20 base erosion and profit shifting project
• Title Heading: OECD/G20 Base Erosion and Profit Shifting Project (Series) 2313-2612
• Author Heading: 経済協力開発機構 ケイザイ キョウリョク カイハツ キコウ ( 00268474 )Authorities
• Publication, Distribution, etc.: Paris : OECD Publishing (出版)
• Publication Date: [2021]
• Publication Date (W3CDTF): 2021
• Extent: 298 pages
• Size: 28 cm
• Alternative Title: Peer review report on treaty shopping
• Place of Publication (Country Code): FR
• Text Language Code: eng
• Content Type: text
• Media Type: unmediated
• Carrier Type: volume
• Subject Heading: Double taxation--OECD countries; Taxation--OECD countries; Double taxation.; Taxation.; OECD countries.
• LCC: K4475
• NDLC: DE64
• Target Audience: 一般
• Note (Bibliography): Includes bibliographical references
• Holding library: 国立国会図書館
• Call No.: DE64-D487
• Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• Bibliographic ID (NDL): 031522555; http://id.ndl.go.jp/bib/031522555
• Cataloging Rule: RDA
• Bibliographic Record Category (NDL): 211

• Contents: ForewordExecutive SummaryImplementation issues, the minimum standard and the MLI. Ratification of the MLI: the key to the effective implementation of ...
• Summary, etc.: The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum stand...