OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2018 Progress Report on Preferential Regimes Inclusive Framework on...
- ISBN-10
- 9264311483
- ISBN-13
- 9789264311480
- Pages
- 64
- Language
- English
- Published
- 2019-01-29
- Publisher
- OECD Publishing
- Author
- OECD
Description
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 ...
