Countering harmful tax practices more effectively, taking into account transparency and substance, action 5 - 215 final report 

 - ParisFR  OECD  2015 
 - 79 p. 
<br/><br/> 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. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>TAXATION
<br/><br/><label>Universal Decimal Class. No.: </label>11.01.02 O6814