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관련 링크:

Developed and developing countries gather at the OECD to tackle BEPS:

http://www.oecd.org/tax/developed-and-developing-countries-gather-at-the-oecd-to-tackle-beps.htm

관련 문서:  

1. Action 6 Preventing the Granting of Treaty Benefits in Inappropriate Circumstances (2014 Deliverable): http://www.oecd-ilibrary.org/taxation/preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances_9789264219120-en

2. Report to G20 Development Working Group on the Impact of BEPS in Low Income Countries,

(Part 1): http://www.oecd.org/tax/tax-global/part-1-of-report-to-g20-dwg-on-the-impact-of-beps-in-low-income-countries.pdf

(Part 2): http://www.oecd.org/ctp/tax-global/part-2-of-report-to-g20-dwg-on-the-impact-of-beps-in-low-income-countries.pdf