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Harmful Tax Practices - 2019 Peer Review Reports on the Exchange of Information on Tax Rulings

Harmful Tax Practices - 2019 Peer Review Reports on the Exchange of Information on Tax Rulings

Paperback

Investing & Finance

ISBN10: 9264705643
ISBN13: 9789264705647
Publisher: OECD
Published: Jan 4 2021
Pages: 412
Weight: 2.03
Height: 0.84 Width: 8.25 Depth: 11.00
Language: English
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.

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