Countering harmful tax practices more effectively, taking into account transparency and substance, action 5 - 215 final report
Countering harmful tax practices more effectively, taking into account transparency and substance, action 5 - 215 final report
- ParisFR OECD 2015
- 79 p.
Revamps the work on harmful taxt practices with a priority on improving transparency, incuding compulsory spontaneous exchange on rulings related to preferential regimes, and on requiring stanstantial activity for any preferenctial regime.
TAXATION
11.01.02 O6814
Revamps the work on harmful taxt practices with a priority on improving transparency, incuding compulsory spontaneous exchange on rulings related to preferential regimes, and on requiring stanstantial activity for any preferenctial regime.
TAXATION
11.01.02 O6814