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Harmful Tax Practices - 2019 Peer Review Reports on the Exchange of Information on Tax Rulings

Harmful Tax Practices - 2019 Peer Review Reports on the Exchange of Information on Tax Rulings

OECD

191,64 €
IVA incluido
Disponible
Editorial:
OECD
Año de edición:
2021
Materia
Hacienda pública
ISBN:
9789264705647
191,64 €
IVA incluido
Disponible

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Sobre IBD

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.

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