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Harmful Tax Practices - 2021 Peer Review Reports on the Exchange of Information on Tax Rulings

Harmful Tax Practices - 2021 Peer Review Reports on the Exchange of Information on Tax Rulings

OECD

186,60 €
IVA incluido
Disponible
Editorial:
OECD
Año de edición:
2023
Materia
Hacienda pública
ISBN:
9789264684072
186,60 €
IVA incluido
Disponible

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  • Librería Samer Atenea
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Sobre IBD

Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings.

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