Harmful Tax Practices - 2018 Progress Report on Preferential Regimes 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 relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base ero...
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| Format: | eBook |
| Language: | Inglés |
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Paris :
OECD Publishing
2019.
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| Series: | OECD/G20 Base Erosion and Profit Shifting Project.
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704854606719 |
