Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report
Abstract
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 6.
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Any decision by a tax authority that affects taxpayers must be issued in a sufficiently clear, precise and predictable manner.
“For that purpose, any decisions by a tax authority that have an impact on taxpayers must be issued in a sufficiently clear, precise and predictable manner.132”
From Towards eXplainable Artificial Intelligence (XAI) in Tax Law: The Need for a Minimum Legal Standard (2022) · cites this paper as [132]
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Self-citation
- Authors
- OECD
- Corresponding author
- OECD
- Venue
- OECD/G20 Base Erosion and Profit Shifting Project
- Publisher
- OECD
- Published
- 2015-10-05
- ISSN
- 2313-2604 (ISSN-L)
- 2313-2612
- OpenAlex
- W4254637963
- Cited by
- 207
- References
- 5
- Citations by year
- 2026: 9 · 2025: 5 · 2024: 4 · 2023: 7 · 2022: 119 · 2021: 8 · 2020: 17 · 2019: 11 · 2018: 14 · 2017: 4 · 2016: 9
- FWCI
- 29.77
- Type
- book
- Language
- en
- Open access
- closed
- Locations
- OECD/G20 base erosion and profit shifting project (publishedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Accounting › Taxation and Legal Issues
- Social Sciences › Business, Management and Accounting › Accounting › Corporate Taxation and Avoidance
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Keywords
- base erosion and profit shifting, BEPS Action 6, treaty benefits, tax treaties, tax avoidance, OECD/G20 BEPS Action Plan
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