Harmful Tax Practices - 2021 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5
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 compuls...
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| Format: | eBook |
| Language: | English |
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Paris
OECD Publishing
2022
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| Series: | OECD/G20 Base Erosion and Profit Shifting Project
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| Subjects: | |
| Online Access: | |
| Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
Table of Contents:
- 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