Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report
Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there i...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
OECD Publishing
2015.
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| Colección: | OECD/G20 Base Erosion and Profit Shifting Project,
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706542606719 |
Tabla de Contenidos:
- Chapter 1. Introduction and background Chapter 2. Overview of the OECD’s work on harmful tax practices Chapter 3. Framework under the 1998 Report for determining whether a regime is a harmful preferential regime Chapter 4. Revamp of the work on harmful tax practices: Substantial activity requirement Chapter 5. Revamp of the work on harmful tax practices: Framework for improving transparency in relation to rulings Chapter 6. Review of OECD and associate country regimes Chapter 7. Further work of the FHTP Annex A. Example of a transitional measure for tracking and tracing Annex B. Spontaneous exchange on taxpayer-specific rulings under the framework Annex C. Template and instruction sheet for information exchange
