Harmful Tax Practices - 2017 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive framework on BEPS: Action 5
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 transp...
Autor principal: | OECD (author) |
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Autor Corporativo: | OECD, author, issuing body (author) |
Formato: | Libro electrónico |
Idioma: | Inglés |
Publicado: |
Paris :
OECD Publishing
2018.
|
Colección: | OECD/G20 Base Erosion and Profit Shifting Project.
|
Materias: | |
Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704765406719 |
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