This document was prepared by the Tax Treaty Unit of the OECD Centre for Tax Policy and Administration. The data included in this document was submitted by the delegates of Working Party 1 (WP1), in its Inclusive Framework on BEPS (IF) format, of each jurisdiction that is a member of the IF. The fourth edition of this report was prepared by Jessica Di Maria and Sara Shearmur, advisors in the Tax Treaty Unit of the OECD Centre for Tax Policy and Administration. The authors would like to thank the delegates of WP1 for their input.
The authors would also like to thank Lee Harley, Head of the Tax Treaty Unit, and Théo Leclercq, Yves Van Brussel and Kazuya Shimizu for analysing the relevant data and for their contribution in preparing the report; to Caroline Devlin-Genin for her help with matters relating to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS; to Andrew Dawson and Edward Barret for their comments on the draft report; and to Raphaël Clément for his help with the French version of the report. The authors are especially grateful to Ria Sandilands for her assistance with coordination and communication, as well as to Karena Garnier and Carrie Tyler for their help in preparing this publication.