Harmful Tax Practices - 2018 Peer Review Reports on the Exchange of Information on Tax Rulings (English, Oecd)

Name: Harmful Tax Practices - 2018 Peer Review Reports on the Exchange of Information on Tax Rulings (English, Oecd)
SKU: isbn-9789264529458
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ISBN: 9789264529458

By OecdOECD

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About the Book

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 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. Over 135 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their…

ISBN: 9789264529458

Book Specifications

ISBN-13	9789264529458
ISBN-10	9264529454
Publisher	OECD
Category	OECD

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