OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264285679
Category :
Languages : en
Pages : 305
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Book Description
This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264285679
Category :
Languages : en
Pages : 305
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Book Description
This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264309586
Category :
Languages : en
Pages : 484
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Book Description
This report reflects the outcome of the second annual peer review of the implementation of the Action 5 minimum standard and covers 92 jurisdictions. It assesses implementation for the 1 January 2017 – 31 December 2017 period.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264344403
Category :
Languages : en
Pages : 445
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Book Description
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.
Author: OECD
Publisher: OECD Publishing
ISBN: 926460104X
Category :
Languages : en
Pages : 460
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Book Description
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.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82
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Book Description
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 less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264404473
Category :
Languages : en
Pages : 460
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Book Description
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.
Author: OECD
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264309579
Category : Corporations
Languages : en
Pages : 0
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Book Description
This report reflects the outcome of the second annual peer review of the implementation of the Action 5 minimum standard and covers 92 jurisdictions. It assesses implementation for the 1 January 2017 - 31 December 2017 period.
Author: OECD
Publisher:
ISBN: 9789264705647
Category :
Languages : en
Pages : 412
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Book Description
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. Over 130 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction's implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. The reviews of confidentiality of the information received defer to the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes and the outcomes of that work are not published. Recommendations are issued where improvements are needed to meet the minimum standard. This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 124 jurisdictions. It assesses implementation for the 1 January - 31 December 2019 period.
Author: Oecd
Publisher:
ISBN: 9789264522534
Category :
Languages : en
Pages : 444
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Book Description
Author: Organization for Economic Cooperation & Development
Publisher: Organization for Economic Co-Operation & Development
ISBN: 9789264285699
Category : Corporations
Languages : en
Pages : 0
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Book Description
Annotation This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard.
