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Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping

Inclusive Framework on BEPS: Action 6

image of Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping

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.

English Also available in: French

Korea

Korea has 94 tax agreements in force as reported in its response to the Peer Review questionnaire. Fifty of those agreements comply with the minimum standard.

English Also available in: French

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