Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2018 Progress Report On Preferential Regimes Inclusive Framework On Beps Action 5
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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.
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2018 Progress Report On Preferential Regimes Inclusive Framework On Beps Action 5
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-01-29
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2018 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 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 ...
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.
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 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 : 2018-12-13
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 2017 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 2018-12-13 with categories.
This report reflects the outcome of the second annual peer review of the implementation of the Action 5 minimum standard and covers 92 jurisdictions. It assesses implementation for the 1 January 2017 – 31 December 2017 period.
Oecd G20 Base Erosion And Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2014-09-16
Oecd G20 Base Erosion And Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance 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 2014-09-16 with categories.
This report on preferential tax regimes sets out the progress made to date in the context of the OECD/G20 Base Erosion and Profit Shifting Project.
Oecd G20 Base Erosion And Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance Action 5 2015 Final Report
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2015-10-05
Oecd G20 Base Erosion And Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking Into Account Transparency And Substance Action 5 2015 Final 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 2015-10-05 with categories.
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 5.
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 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 : 2017-12-04
Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices 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 2017-12-04 with categories.
This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard.
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.
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.