Harmful Tax Practices - 2020 Peer Review Reports on the Exchange of Information on Tax Rulings
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 th...
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Autor Corporativo: | |
Formato: | Libro electrónico |
Idioma: | Inglés |
Publicado: |
Paris :
OECD Publishing
2021.
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Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705102906719 |
Tabla de Contenidos:
- Hungary
- Foreword
- Malta
- Gabon
- Georgia
- Belgium
- Japan
- Viet Nam
- Chile
- Cabo Verde
- Colombia
- Introduction
- Norway
- Argentina
- China (People's Republic of)
- Namibia
- Liechtenstein
- Sint Maarten
- Burkina Faso
- Netherlands
- Slovenia
- Greece
- Bosnia and Herzegovina
- Czech Republic
- Executive summary
- Aruba
- Ireland
- Seychelles
- Abbreviations and acronyms
- Lithuania
- Portugal
- Congo
- Singapore
- Israel
- Jersey
- Italy
- Hong Kong (China)
- Albania
- Benin
- South Africa
- Sri Lanka
- Botswana
- Mauritius
- France
- Croatia
- Dominican Republic
- Saint Lucia
- Jordan
- Poland
- Mexico
- Iceland
- Kenya
- Senegal
- Estonia
- Costa Rica
- Guernsey
- India
- United Kingdom
- Turkey
- Spain
- San Marino
- Ukraine
- Democratic Republic of Congo
- Malaysia
- Gibraltar
- Switzerland
- Canada
- Brunei Darussalam
- Korea
- Philippines
- Jamaica
- Indonesia
- Saint Kitts and Nevis
- Germany
- Brazil
- Angola
- Antigua and Barbuda
- Finland
- Faroe Islands
- United States
- Thailand
- Andorra
- New Zealand
- Romania
- Kazakhstan
- Luxembourg
- Eswatini
- Sweden
- Peru
- Qatar
- Barbados
- Australia
- Armenia
- Egypt
- Austria
- Curaçao
- Morocco
- Latvia
- Slovak Republic
- Grenada
- Uruguay
- Russia
- Isle of Man
- Denmark.