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

Angola

A. Progress in the implementation of the minimum standard

Angola has three tax agreements in force, as reported in its response to the Peer Review questionnaire. Each of those agreements complies 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	China (People’s Republic of)	Yes other		PPT
2	Portugal	Yes other		PPT
3	United Arab Emirates	Yes other		PPT