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Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance, Action 5 - 2015 Final Report
Language: en
Pages: 80
Authors: OCDE,
Categories: Corporations
Type: BOOK - Published: 2015-10-12 - Publisher: OCDE

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Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shift
OECD/G20 Base Erosion and Profit Shifting Project Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report
Language: en
Pages: 85
Authors: OECD
Categories:
Type: BOOK - Published: 2015-10-05 - Publisher: OECD Publishing

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Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adop
Harmful Tax Competition An Emerging Global Issue
Language: en
Pages: 82
Authors: OECD
Categories:
Type: BOOK - Published: 1998-05-19 - Publisher: OECD Publishing

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Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto l
OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5
Language: en
Pages: 412
Authors: OECD
Categories:
Type: BOOK - Published: 2020-12-15 - Publisher: OECD Publishing

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BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Ac
OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2017 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5
Language: en
Pages: 484
Authors: OECD
Categories:
Type: BOOK - Published: 2018-12-13 - Publisher: OECD Publishing

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This report reflects the outcome of the second annual peer review of the implementation of the Action 5 minimum standard and covers 92 jurisdictions. It assesse