Harmful Tax Practices

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Harmful Tax Competition An Emerging Global Issue

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1998-05-19

Harmful Tax Competition An Emerging Global Issue written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-05-19 with categories.

Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Harmful Tax Practices 2017 Progress Report On Preferential Regimes

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Author : ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT.
language : en
Publisher:
Release Date : 2017-11-07

Harmful Tax Practices 2017 Progress Report On Preferential Regimes written by ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT. and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-07 with categories.

BEPS Action 5 is one of the four BEPS minimum standards that 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 contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified. The results are reported as at October 2017. The report also contains guidance on preferential tax regimes, including timelines for amending regimes, how certain features of preferential regimes will be monitored, and guidance on the requirement that jurisdictions offering preferential regimes must require substantial activities to be undertaken in the regime.

Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2017 Progress Report On Preferential Regimes Inclusive Framework On Beps Action 5

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-10-16

Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2017 Progress Report On Preferential Regimes Inclusive Framework On Beps Action 5 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-16 with categories.

This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified.

The Oecd S Project On Harmful Tax Practices The 2001 Progress Report

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2002-01-18

The Oecd S Project On Harmful Tax Practices The 2001 Progress Report written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-01-18 with categories.

This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and ...

Towards Global Tax Co Operation Progress In Identifying And Eliminating Harmful Tax Practices

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2001-04-02

Towards Global Tax Co Operation Progress In Identifying And Eliminating Harmful Tax Practices written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-04-02 with categories.

Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.

Harmful Tax Practices

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Author : Oecd
language : en
Publisher:
Release Date : 2019-01-29

Harmful Tax Practices written by Oecd and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-29 with categories.

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.

Harmful Tax Practices Peer Review Reports On The Exchange Of Information On Tax Rulings

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Author : Organization for Economic Cooperation & Development
language : en
Publisher: Organization for Economic Co-Operation & Development
Release Date : 2017-11-30

Harmful Tax Practices Peer Review Reports On The Exchange Of Information On Tax Rulings written by Organization for Economic Cooperation & Development and has been published by Organization for Economic Co-Operation & Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-30 with Corporations categories.

Annotation This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard.

Towards Global Tax Co Operation

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Author : Organisation for Economic Co-operation and Development
language : fr
Publisher:
Release Date : 2000

Towards Global Tax Co Operation written by Organisation for Economic Co-operation and Development and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with categories.

Harmful Tax Practices 2018 Peer Review Reports On The Exchange Of Information On Tax Rulings

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Author : OECD
language : en
Publisher: Org. for Economic Cooperation & Development
Release Date : 2020-04

Harmful Tax Practices 2018 Peer Review Reports On The Exchange Of Information On Tax Rulings written by OECD and has been published by Org. for Economic Cooperation & Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-04 with Double taxation categories.

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 is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 135 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction's implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. Recommendations are issued where improvements are needed to meet the minimum standard. This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 112 jurisdictions. It assesses implementation for the 1 January - 31 December 2018 period.

Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2020 Peer Review Reports On The Exchange Of Information On Tax Rulings Inclusive Framework On Beps Action 5

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2021-12-14

Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2020 Peer Review Reports On The Exchange Of Information On Tax Rulings Inclusive Framework On Beps Action 5 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-12-14 with categories.

BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns.