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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)

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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.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
19 January 2023
Listed Since
12 February 2023

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