Members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have continued to make steady progress in the fight against tax treaty abuse, according to the latest peer review published on Wednesday, 20 March.
Tax treaty abuse—and treaty shopping in particular—generally involves an attempt by a person to indirectly access the benefits of a tax treaty between two jurisdictions without being a resident of one of those jurisdictions. To address this problem,...