Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping
Inclusive Framework on BEPS: Action 6
Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
Also available in: French
Maldives
The Maldives has one tax agreement in force The Maldives has also concluded an agreement with Bangladesh*, which was ratified on 23 December 2021. The Maldives indicated in its response to the Peer Review questionnaire that it currently awaits notification from Bangladesh* for the agreement to enter into force. The agreement with Bangladesh* complies with the minimum standard. , the agreement with the United Arab Emirates, as reported in its response to the Peer Review questionnaire. This agreement does not comply with the minimum standard.
Also available in: French