Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance

Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance
Author: Oecd
Publisher: OCDE
Total Pages: 65
Release: 2014-09-16
Genre: Business & Economics
ISBN: 9789264218857


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Preferential regimes continue to be a key pressure area in international taxation. The OECD's 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progress made to date.


Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance
Language: en
Pages: 65
Authors: Oecd
Categories: Business & Economics
Type: BOOK - Published: 2014-09-16 - Publisher: OCDE

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Preferential regimes continue to be a key pressure area in international taxation. The OECD's 2013 BEPS report recognises that these need to be dealt with more
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (Chinese version)
Language: zh-CN
Pages: 48
Authors: OECD
Categories:
Type: BOOK - Published: 2015-06-29 - Publisher: OECD Publishing

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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
Language: en
Pages: 70
Authors: OECD
Categories:
Type: BOOK - Published: 2014-09-16 - Publisher: OECD Publishing

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This report on preferential tax regimes sets out the progress made to date in the context of the OECD/G20 Base Erosion and Profit Shifting Project.
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