On 29 May 2017, the OECD announced the release of the peer review document for the minimum standard of BEPS Action 6 on preventing the granting of tax treaty benefits in inappropriate circumstances. The document has been approved by the members of the Inclusive Framework on BEPS, which have all committed to implementing the BEPS minimum standards and to participate in the peer review process. The peer review document covers the terms of reference, the core output, the methodology, and other…