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

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
Author: OECD
Publisher: OECD Publishing
Total Pages: 484
Release: 2018-12-13
Genre:
ISBN: 9264309586


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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 assesses implementation for the 1 January 2017 – 31 December 2017 period.


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
OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5
Language: en
Pages: 305
Authors: OECD
Categories:
Type: BOOK - Published: 2017-12-04 - Publisher: OECD Publishing

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This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard.
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 – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5
Language: en
Pages: 445
Authors: OECD
Categories:
Type: BOOK - Published: 2021-12-14 - 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 – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5
Language: en
Pages: 460
Authors: OECD
Categories:
Type: BOOK - Published: 2022-12-14 - Publisher: OECD Publishing

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Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmf