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Cover of Harmful Tax Practices - 2018 Peer Review Reports on the Exchange of Information on Tax Rulings

Harmful Tax Practices - 2018 Peer Review Reports on the Exchange of Information on Tax Rulings

by Oecd

OECD

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From the publisher

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.

Description supplied by the publisher.

Book details

ISBN-13
9789264529458
ISBN-10
9264529454
Author
Oecd
Publisher
OECD
Condition
New
See all