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Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty ShoppingInclusive Framework on BEPS: Action 6Tax Articles09 Apr, 2021444
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Communiqué: Realizing Opportunities of the 21st Century for AllExtracts from the Communique on tax related issues.BASE EROSION AND PROFIT SHIFTING (BEPS)26 Feb, 20202374
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OECD Multilateral Instrument(“MLI”) – Current Status Current status of MLI. BASE EROSION AND PROFIT SHIFTING (BEPS)15 Jul, 20192423
Multilateral Instrument Provisions: Practical Application The practical application of the principal purpose test under the multilateral instrument provisions. BASE EROSION AND PROFIT SHIFTING (BEPS)02 Apr, 20192105
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