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Harmful Tax Practices - 2021 Peer Review Reports on the Exchange of Information on Tax Rulings

Harmful Tax Practices - 2021 Peer Review Reports on the Exchange of Information on Tax Rulings

Paperback

Investing & Finance

ISBN10: 9264684077
ISBN13: 9789264684072
Publisher: OECD
Published: Jan 19 2023
Pages: 460
Weight: 2.26
Height: 0.93 Width: 8.25 Depth: 11.00
Language: English
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. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings.

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Investing & Finance