Countering harmful tax practices more effectively, taking into account transparency and substance, action 5 - 215 final report (Record no. 61256)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00655nam a2200145Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260716044134.0 |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER | |
| Universal Decimal Classification number | 11.01.02 O6814 |
| 245 ## - TITLE STATEMENT | |
| Title | Countering harmful tax practices more effectively, taking into account transparency and substance, action 5 - 215 final report |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | OECD |
| Place of publication, distribution, etc. | ParisFR |
| Date of publication, distribution, etc. | 2015 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 79 p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 583 ## - ACTION NOTE | |
| Time/date of action | 10/1/18 |
| Action agent | SANDRAW |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Monograph |
| Call number suffix | O6814 |
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