Towards Global Tax Co-operation Progress in Identifying and Eliminating Harmful Tax Practices
Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2001.
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705391506719 |
Tabla de Contenidos:
- Executive Summary
- I. Introduction
- II. The Review Process
- A. Process of Reviewing Member Country Regimes
- B. Process of Reviewing Jurisdictions under the Tax Haven Criteria
- III. Evaluations and Follow-Up Work
- A. Member Country Preferential Regimes
- B. Tax Haven Work
- C. Dynamic Nature of the Evaluations of Preferential Regimes and Tax Havens
- D. Extending the Dialogue with Co-operative Jurisdictions
- IV. Involving Non-Member Economies
- V. Framework for Implementing a Common Approach to Restraining Harmful Tax Practices VI. The Resource Implications for the OECD
