The Resource Harmful tax practices - 2018 progress report on preferential regimes : inclusive framework on BEPS Action 5
Harmful tax practices - 2018 progress report on preferential regimes : inclusive framework on BEPS Action 5
Resource Information
The item Harmful tax practices - 2018 progress report on preferential regimes : inclusive framework on BEPS Action 5 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Harmful tax practices - 2018 progress report on preferential regimes : inclusive framework on BEPS Action 5 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members' preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices
- Language
- eng
- Label
- Harmful tax practices - 2018 progress report on preferential regimes : inclusive framework on BEPS Action 5
- Title
- Harmful tax practices - 2018 progress report on preferential regimes : inclusive framework on BEPS Action 5
- Language
- eng
- Summary
- BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members' preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices
- http://bibfra.me/vocab/lite/collectionName
- Harmful tax practices - progress report on preferential regimes : inclusive framework on BEPS Action 5
- 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)
- preferential tax regime
- Inclusive Framework (OECD)
- harmful tax competition
- substance requirements
- tax transparency
- intellectual property
- CbCR
- exchange of information
- Label
- Harmful tax practices - 2018 progress report on preferential regimes : inclusive framework on BEPS Action 5
- Extent
- 63 p.
- Isbn
- 9789264311473
- Isbn Type
- (print)
- Issn
-
- 2313-2604 (print)
- 2313-2612 (online)
- Label
- Harmful tax practices - 2018 progress report on preferential regimes : inclusive framework on BEPS Action 5
- Extent
- 63 p.
- Isbn
- 9789264311473
- Isbn Type
- (print)
- Issn
-
- 2313-2604 (print)
- 2313-2612 (online)
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Harmful-tax-practices---2018-progress-report-on/aR7In86pu90/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Harmful-tax-practices---2018-progress-report-on/aR7In86pu90/">Harmful tax practices - 2018 progress report on preferential regimes : inclusive framework on BEPS Action 5</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Harmful-tax-practices---2018-progress-report-on/aR7In86pu90/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Harmful-tax-practices---2018-progress-report-on/aR7In86pu90/">Harmful tax practices - 2018 progress report on preferential regimes : inclusive framework on BEPS Action 5</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
