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The Resource Harmful tax practices - 2017 progress report on preferential regimes : inclusive framework on BEPS Action 5

Harmful tax practices - 2017 progress report on preferential regimes : inclusive framework on BEPS Action 5

Label
Harmful tax practices - 2017 progress report on preferential regimes : inclusive framework on BEPS Action 5
Title
Harmful tax practices - 2017 progress report on preferential regimes : inclusive framework on BEPS Action 5
Creator
Subject
Language
eng
Summary
The inclusive framework on base erosion and profit shifting (BEPS) has fostered rapid change in the international tax rules. This report presents the results achieved by jurisdictions around the world in implementing one of the four BEPS minimum standards, Action 5: countering harmful tax practices more effectively, taking into account transparency and substance
http://bibfra.me/vocab/lite/collectionName
Harmful tax practices - progress report on preferential regimes
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
OECD/G20 Base Erosion and Profit Shifting Project
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • harmful tax competition
  • Inclusive Framework (OECD)
  • substance requirements
  • tax transparency
  • intellectual property
  • CbCR
  • exchange of information
Label
Harmful tax practices - 2017 progress report on preferential regimes : inclusive framework on BEPS Action 5
Instantiates
Publication
Extent
44 p.
Isbn
9789264283954
Isbn Type
(pdf)
Issn
  • 2313-2604 (print)
  • 2313-2612 (online)
Label
Harmful tax practices - 2017 progress report on preferential regimes : inclusive framework on BEPS Action 5
Publication
Extent
44 p.
Isbn
9789264283954
Isbn Type
(pdf)
Issn
  • 2313-2604 (print)
  • 2313-2612 (online)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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