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Prévention de l’utilisation abusive des conventions fiscales - Sixième rapport d’examen par les pairs sur le chalandage fiscal

Prévention de l’utilisation abusive des conventions fiscales - Sixième rapport d’examen par les pairs sur le chalandage fiscal

OECD

133,71 €
IVA incluido
Disponible
Editorial:
OECD
Año de edición:
2024
Materia
Hacienda pública
ISBN:
9789264327375
133,71 €
IVA incluido
Disponible

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  • Librería Samer Atenea
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Sobre IBD

Dans le cadre du standard minimum de l’Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du sixième examen par les pairs relatif à la mise en œuvre du standard minimum de l’Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l’examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2023, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.

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