Prevention of treaty abuse - third peer review report on treaty shopping : Inclusive Framework on BEPS : Action 6.

Foreword
Executive Summary
	Ratification of the MLI
	Gaps in the MLI coverage
	Support to jurisdictions to strengthen their network of agreements
	Notes
1 Implementation issues, the minimum standard and the MLI
	Ratification of the MLI: the key to the effective implementation of the minimum standard
	Gaps in the coverage of the MLI
		One-way agreements
		Waiting agreements
	Support to jurisdictions to strengthen their network of agreements
	Notes
2 Aggregate data on the implementation of the minimum standard
	Compliant agreements
	Agreements subject to a complying instrument that will be compliant
	Notes
3 Difficulties in implementing the minimum standard
	Notes
4 Conclusion and next steps
	Next steps for certain members of the Inclusive Framework
	Next steps for the Inclusive Framework
	Background on the Action 6 Minimum Standard and Peer Review
		Context of the peer review
			Some previous attempts to tackle treaty shopping
			BEPS and treaty shopping
			The Action 6 minimum standard
				The express statement
				Three methods of addressing treaty shopping
			The obligation to implement the minimum standard
			The 2018 peer review
			The 2019 peer review
			Conduct of the 2020 peer review
	Notes
5 Data for each jurisdiction of the Inclusive Framework
	Jurisdictional Sections
		Explanation of the jurisdictional data
		Explanations of the data shown in the jurisdictional sections
			A. Progress in the implementation of the minimum standard
			The number of tax agreements:
			The tax agreements compliant with the minimum standard:
			The tax agreements subject to a complying instrument:
			The tax agreements not listed under the MLI:
			B. Implementation issues
	Albania
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Albania
	Andorra
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Andorra
	Angola
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Angola
	Anguilla
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Anguilla
	Antigua and Barbuda
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Antigua and Barbuda
	Argentina
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Argentina
	Armenia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Armenia
	Aruba
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Aruba
	Australia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Australia
	Austria
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Austria
	The Bahamas
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Bahrain
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Bahrain
	Barbados
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Barbados
	Belgium
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Belgium
	Belize
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Belize
	Benin
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Benin
	Bermuda
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Bermuda
	Bosnia-Herzegovina
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Bosnia-Herzegovina
	Botswana
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Botswana
	Brazil
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Brazil
	British Virgin Islands
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – British Virgin Islands
	Brunei Darussalam
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Brunei Darussalam
	Bulgaria
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Bulgaria
	Burkina Faso
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Burkina Faso
	Cabo Verde
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Cabo Verde
	Cameroon
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Cameroon
	Canada
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Canada
	Cayman Islands
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Chile
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Chile
	China (People’s Republic of)
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – China (People’s Republic of)
	Colombia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Colombia
	Congo
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Congo
	Cook Islands
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Costa Rica
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Costa Rica
	Côte d’Ivoire
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Côte d’Ivoire
	Croatia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Croatia
	Curaçao
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Curaçao
	Czech Republic
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Czech Republic
	Democratic Republic of the Congo
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Democratic Republic of the Congo
	Denmark
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Denmark
	Djibouti
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Dominica
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Dominica
	Dominican Republic
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Dominican Republic
	Egypt
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Egypt
	Estonia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Estonia
	Eswatini
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Eswatini
	Faroe Islands
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Faroe Islands
	Finland
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Finland
	France
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - France
	Gabon
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Gabon
	Georgia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Georgia
	Germany
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Germany
	Gibraltar
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Gibraltar
	Greece
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Greece
	Greenland
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Greenland
	Grenada
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Grenada
	Guernsey
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Guernsey
	Haiti
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Honduras
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Hong Kong (China)
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Hong Kong (China)
	Hungary
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Hungary
	Iceland
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Iceland
	India
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - India
	Indonesia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Indonesia
	Ireland
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Ireland
	Isle of Man
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Isle of Man
	Israel
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Israel
	Italy
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Italy
	Jamaica
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Jamaica
	Japan
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Japan
	Jersey
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Jersey
	Jordan
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Jordan
	Kazakhstan
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Kazakhstan
	Kenya
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Kenya
	Korea
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Korea
	Latvia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Latvia
	Liberia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Liberia
	Liechtenstein
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Liechtenstein
	Lithuania
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Lithuania
	Luxembourg
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Luxembourg
	Macau (China)
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Macau (China)
	Malaysia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Malaysia
	Maldives
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Maldives
	Malta
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Malta
	Mauritius
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Mauritius
	Mexico
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Mexico
	Monaco
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Monaco
	Mongolia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Mongolia
	Montenegro
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Montenegro
	Montserrat
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Montserrat
	Morocco
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Morocco
	Namibia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Namibia
	Netherlands
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Netherlands
	New Zealand
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – New Zealand
	Nigeria
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Nigeria
	North Macedonia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – North Macedonia
	Norway
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Norway
	Oman
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Oman
	Pakistan
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Pakistan
	Panama
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Panama
	Papua New Guinea
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Papua New Guinea
	Paraguay
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Paraguay
	Peru
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Peru
	Poland
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Poland
	Portugal
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Portugal
	Qatar
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Qatar
	Romania
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Romania
	Russian Federation
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Russian Federation
	Saint Kitts and Nevis
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Saint Kitts and Nevis
	Saint Lucia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Saint Lucia
	Saint Vincent and the Grenadines
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Saint Vincent and the Grenadines
	San Marino
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – San Marino
	Saudi Arabia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Saudi Arabia
	Senegal
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Senegal
	Serbia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Serbia
	Seychelles
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Seychelles
	Sierra Leone
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Sierra Leone
	Singapore
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Singapore
	Slovak Republic
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Slovak Republic
	Slovenia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Slovenia
	South Africa
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – South Africa
	Spain
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Spain
	Sri Lanka
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Sri Lanka
	Sweden
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Sweden
	Switzerland
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Switzerland
	Thailand
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Thailand
	Trinidad and Tobago
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Trinidad and Tobago
	Tunisia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Tunisia
	Turkey
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Turkey
	Turks and Caicos Islands
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Ukraine
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Ukraine
	United Arab Emirates
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – United Arab Emirates
	United Kingdom
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – United Kingdom
	United States
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – United States
	Uruguay
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Uruguay
	Viet Nam
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response – Viet Nam
	Zambia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
		Summary of the jurisdiction response - Zambia