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

Angola

A. Progress in the implementation of the minimum standard

Angola has two tax agreement in force with Portugal and the United Arab Emirates, as reported in its response to the Peer Review questionnaire. Its agreements comply with the minimum standard.

Angola is implementing the minimum standard through the inclusion of the preamble statement and the PPT.

B. Implementation issues

No jurisdiction has raised any concerns about Angola.

Summary of the jurisdiction response - Angola

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Portugal	Yes	PPT alone	N/A	N/A
2	United Arab Emirates	Yes	PPT alone	N/A	N/A