OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2022 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 – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5
Author: OECD
Publisher: OECD Publishing
Total Pages: 460
Release: 2023-12-13
Genre:
ISBN: 926460104X
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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 harmful tax practices with a focus on improving transparency. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.


OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5
Language: en
Pages: 460

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

Authors: OECD
Categories:
Type: BOOK - Published: 2023-12-13 - Publisher: OECD Publishing

GET EBOOK

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
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

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

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

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

Authors: OECD
Categories:
Type: BOOK - Published: 2022-12-14 - Publisher: OECD Publishing

GET EBOOK

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
Multilateral Cooperation in Tax Law
Language: en
Pages: 415

Multilateral Cooperation in Tax Law

Authors: Martin Klokar
Categories: Law
Type: BOOK - Published: 2023-10-03 - Publisher: Linde Verlag GmbH

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An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting
Harmful Tax Competition An Emerging Global Issue
Language: en
Pages: 82

Harmful Tax Competition An Emerging Global Issue

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