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

Angola

A. Progress in the implementation of the minimum standard

Angola has two tax agreements in force, as reported in its response to the Peer Review questionnaire. Both of those agreements comply with the minimum standard.

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

B. Conclusion

No jurisdiction has raised any concerns about their agreements with Angola.

Summary of the jurisdiction response - Angola

 

	1.Treaty partners	2. Compliance with the standard	3. Signature of a complying instrument	4. Minimum standard provision used
1	Portugal	Yes other		PPT
2	United Arab Emirates	Yes other		PPT