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03919nmm a2200277 u 4500 |
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EB002072475 |
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00000000000000.0 |
| 007 |
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| 008 |
220928 ||| eng |
| 020 |
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|a 9789264395138
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| 020 |
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|a 9789264321816
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| 020 |
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|a 9789264560369
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| 245 |
0 |
0 |
|a Harmful Tax Practices - 2018 Peer Review Reports on the Exchange of Information on Tax Rulings
|h Elektronische Ressource
|b Inclusive Framework on BEPS: Action 5
|c Organisation for Economic Co-operation and Development
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| 260 |
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|a Paris
|b OECD Publishing
|c 2019
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| 300 |
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|a 465 p.
|c 21 x 28cm
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0 |
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|a Macau (China) -- Zambia -- Greece -- Monaco -- Saudi Arabia -- Croatia -- Georgia -- Mexico -- Trinidad & Tobago -- References -- Portugal -- Djibouti -- Angola -- Botswana -- San Marino -- Slovenia -- Luxembourg -- Côte d'Ivoire -- Curaçao -- Lithuania -- France -- Chile -- Hong Kong (China) -- Brazil -- Executive Summary -- Guernsey -- Mauritius -- Austria -- Slovak Republic -- Paraguay -- Malaysia -- Indonesia -- Germany -- Ukraine -- Saint Lucia -- Tunisia -- United Kingdom -- Sierra Leone -- Czech Republic -- South Africa -- Jordan -- Cameroon -- Democratic Republic of Congo -- Saint Kitts and Nevis -- Papua New Guinea -- Singapore -- Thailand -- Mongolia -- China (People's Republic of) -- Liechtenstein -- Sri Lanka -- Kenya -- Barbados -- Benin -- Italy -- Sweden -- Qatar -- Gabon -- Denmark -- The Netherlands -- Nigeria -- Norway -- Korea -- Senegal -- Aruba -- Foreword -- Isle of Man -- Canada -- Jersey -- Congo -- Colombia -- The Philippines -- Peru -- Egypt -- Seychelles -- The review of the BEPS Action 5 standard on the exchange of information on certain tax rulings -- Burkina Faso -- Turkey -- Australia -- Latvia -- Belgium -- Hungary -- Montserrat -- Argentina -- Switzerland -- Andorra -- Kazakhstan -- Ireland -- Serbia -- Jamaica -- Israel -- Malta -- Russian Federation -- Costa Rica -- Pakistan -- Bulgaria -- Abbreviations and acronyms -- Japan -- Estonia -- Oman -- Finland -- India -- Uruguay -- Spain -- Panama -- Belize -- United States -- Poland -- Iceland -- Brunei Darussalam -- Maldives -- New Zealand -- Liberia -- Romania -- Viet Nam -- Haiti
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| 653 |
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|a Taxation
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| 710 |
2 |
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|a Organisation for Economic Co-operation and Development
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b OECD
|a OECD Books and Papers
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| 490 |
0 |
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|a OECD/G20 Base Erosion and Profit Shifting Project
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| 028 |
5 |
0 |
|a 10.1787/7cc5b1a2-en
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| 856 |
4 |
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/7cc5b1a2-en
|x Verlag
|3 Volltext
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| 082 |
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|a 336
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| 520 |
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|a 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
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