Action 6: Preventing the granting of treaty benefits in inappropriate circumstances
The 2013 Action Plan on Base Erosion and Profit Shifting (the BEPS Action Plan) identified treaty abuse, and in particular treaty shopping, as one of the most important sources of BEPS concerns. Jacques Sasseville and Edward Barret look at the work done to counter the unintended uses of tax treaties in an international context.
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article:
