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EB002138607 |
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cr||||||||||||||||||||| |
| 008 |
230104 ||| eng |
| 020 |
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|a 9789264554276
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| 020 |
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|a 9789264622074
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| 020 |
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|a 9789264404472
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| 245 |
0 |
0 |
|a Harmful Tax Practices - 2021 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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| 246 |
2 |
1 |
|a Pratiques fiscales dommageables - Rapports d'examen par les pairs relatifs à l'échange de renseignements sur les décisions fiscales de 2021 (version abrégée) : Cadre Inclusif sur le BEPS : Action 5
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| 260 |
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|a Paris
|b OECD Publishing
|c 2022
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| 300 |
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|a 460 p.
|c 21 x 28cm
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| 505 |
0 |
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|a Austria -- Democratic Republic of the Congo -- Gabon -- Sint Maarten -- Benin -- Spain -- Qatar -- Introduction -- Hungary -- Namibia -- Costa Rica -- Cabo Verde -- Belgium -- Saint Kitts and Nevis -- Ukraine -- Korea -- Kazakhstan -- Albania -- Eswatini -- Bosnia and Herzegovina -- Curaçao -- Australia -- Switzerland -- Grenada -- Germany -- Mexico -- Slovak Republic -- Sri Lanka -- San Marino -- Colombia -- New Zealand -- Abbreviations and acronyms -- Romania -- Burkina Faso -- Georgia -- Armenia -- Morocco -- Poland -- Norway -- Denmark -- France -- Hong Kong (China) -- Czech Republic -- Foreword -- Singapore -- Slovenia -- Antigua and Barbuda -- Viet Nam -- Brunei Darussalam -- Netherlands -- United Kingdom -- Gibraltar -- Samoa -- India -- Israel -- Nigeria -- Thailand -- Malaysia -- Isle of Man -- Croatia -- Liechtenstein -- Ireland -- Guernsey -- Uruguay -- Kenya -- Malta -- Portugal -- Senegal -- South Africa -- China (People's Republic of) -- Estonia -- Dominican Republic -- Botswana -- Brazil -- Barbados -- Faroe Islands -- Peru -- Lithuania -- Jamaica -- Jersey -- Pakistan -- Chile -- United States -- Saint Lucia -- Executive summary -- Canada -- Mauritius -- Finland -- Latvia -- Indonesia -- Greece -- Japan -- Italy -- Congo -- Iceland -- Angola -- Türkiye -- Andorra -- Philippines -- Sweden -- Aruba -- Liberia -- Seychelles -- Jordan -- Egypt -- Argentina -- Luxembourg
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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
|
| 024 |
8 |
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|a /10.1787/4034ce42-en
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| 856 |
4 |
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|a oecd-ilibrary.org
|u https://doi.org/10.1787/4034ce42-en
|x Verlag
|3 Volltext
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| 082 |
0 |
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|a 336
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| 520 |
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|a 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. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 135 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the sixth annual peer review of the implementation of the Action 5 minimum standard
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