OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 PDF Download

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OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 PDF 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.