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Harmful Tax Practices - 2017 Progress Report on Preferential Regimes
Language: en
Pages: 44
Authors: ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT.
Categories:
Type: BOOK - Published: 2017-11-07 - Publisher:

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BEPS Action 5 is one of the four BEPS minimum standards that all Inclusive Framework members have committed to implement. One part of the Action 5 minimum stand
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 - 2017 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5
Language: en
Pages: 48
Authors: OECD
Categories:
Type: BOOK - Published: 2017-10-16 - Publisher: OECD Publishing

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This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax r
Harmful Tax Practices
Language: en
Pages: 63
Authors: Oecd
Categories:
Type: BOOK - Published: 2019-01-29 - Publisher:

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BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum stan
Towards Global Tax Co-operation Progress in Identifying and Eliminating Harmful Tax Practices
Language: en
Pages: 31
Authors: OECD
Categories:
Type: BOOK - Published: 2001-04-02 - Publisher: OECD Publishing

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Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.