Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
Preferential regimes continue to be a key pressure area in international taxation. The OECD’s 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency....
| Autor principal: | |
|---|---|
| Autores Corporativos: | , |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2014.
|
| Colección: | OECD/G20 Base Erosion and Profit Shifting Project,
|
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706564506719 |
Tabla de Contenidos:
- Foreword; Table of contents; Abbreviations and acronyms; Executive summary; Note; Introduction and background; Notes; Bibliography; Overview of the OECD's work on harmful tax practices; Notes; Bibliography; Framework under the 1998 Report for determining whether a regime is a harmful preferential regime; Notes; Bibliography; Revamp of the work on harmful tax practices; A. Substantial activity requirement; Improving transparency through compulsory spontaneous exchange on rulings related to preferential regimes; Notes; Bibliography; Review of member and associate country regimes; Introduction
- Conclusions on sub-national regimes and when they are in scopeConclusions reached on regimes reviewed; Notes; Bibliography; Next steps; Annex A. Spontaneous information exchange on rulings related to preferential regimes - flow chart
