Prevention of Treaty Abuse - Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6

Foreword
Abbreviations and acronyms
Executive summary
	Background
	Conduct and results of the review
	Conclusions and next steps
	Notes
Chapter 1.  Context of the Action 6 Minimum Standard
	Treaty shopping explained
	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
		Monitoring implementation of the minimum standard
		The multilateral instrument
		The Inclusive Framework
	Notes
	References
Chapter 2.  Conducting the Action 6 Peer Review on Treaty Shopping
	Terms of reference of the review
	Conduct of the Peer Review
	References
Chapter 3.  Aggregate results of the Peer Review
	Main findings of the first Peer Review
	Aggregate statistical data
		Complaint agreements
		Non-compliant agreements subject to a complying instrument
	Methods of implementing the Action 6 minimum standard
		Compliant agreements
		Non-compliant agreements subject to a complying instrument
	Difficulties in implementing the minimum standard
	Notes
	References
Chapter 4.  Conclusions and next steps
	The MLI
	Identifying implementation issues
	Next steps
	References
		Annex A. Jurisdictional data
	Explanation of the jurisdictional data
	Explanations of the data shown in the jurisdictional sections
		The number of tax agreements:
		The tax agreements compliant with the minimum standard:
		The tax agreements subject to a complying instrument:
Data for each jurisdiction of the Inclusive Framework
	Andorra
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Angola
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Anguilla
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Argentina
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Australia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Austria
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	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
	Barbados
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Belgium
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Belize
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Benin
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Bermuda
		A. Progress in the implementation of the minimum standard
	Botswana
		A. Progress in the implementation of the minimum standard
	Brazil
		A. Progress in the implementation of the minimum standard
	British Virgin Islands
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Brunei Darussalam
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Bulgaria
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Burkina Faso
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Cameroon
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Canada
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	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
	China
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Colombia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Congo
		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
	Côte d'Ivoire
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Croatia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Curacao
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Czech Republic
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Democratic Republic of the Congo
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Denmark
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Djibouti
		A.Progress in the implementation of the minimum standard
		B. Implementation issues
	Egypt
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Estonia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Finland
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	France
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Gabon
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Georgia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Germany
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Greece
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Guernsey
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Haiti
		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
	Hungary
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Iceland
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	India
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Indonesia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Ireland
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	The Isle of Man
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Israel
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Italy
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Jamaica
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Japan
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Jersey
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Kazakhstan
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Kenya
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Korea
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Latvia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Liberia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Liechtenstein
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Lithuania
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Luxembourg
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Macau (China)
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Malaysia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Maldives
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Malta
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Mauritius
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Mexico
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Monaco
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Mongolia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Montserrat
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	The Netherlands
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	New Zealand
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Nigeria
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Norway
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Oman
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Pakistan
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Panama
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Papua New Guinea
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Paraguay
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Peru
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Poland
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Portugal
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Qatar
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Romania
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Russia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Saint Kitts and Nevis
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	San Marino
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Saudi Arabia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Senegal
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Serbia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Seychelles
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Sierra Leone
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Singapore
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Slovak Republic
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Slovenia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	South Africa
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Spain
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Sri Lanka
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Saint Lucia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Sweden
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Switzerland
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Thailand
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Trinidad and Tobago
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Tunisia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Turkey
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	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
	United Arab Emirates
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	United Kingdom
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	United States
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Uruguay
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Viet Nam
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Zambia
		A. Progress in the implementation of the minimum standard
		B. Implementation issues
	Notes