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OECD has released details of the framework.
The Organisation for Economic Co-operation and Development has released the key document that will form the basis of the peer reviews of the base erosion and profit shifting (BEPS) action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances including treaty shopping.
The minimum standard on treaty shopping included in the report is one of the four BEPS minimum standards. Each of those is subject to peer review to ensure accurate implementation and thus safeguard the level playing field. All members of the inclusive framework on BEPS commit to implementing the minimum standards and participating in the peer reviews. Details are on the OECD website here.
