Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2017 Progress Report On Preferential Regimes Inclusive Framework On Beps Action 5
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OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2018 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5
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 standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate ...
OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2017 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5
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 regimes that have been identified.
OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5
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 Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns.