00572nam a2200109Ia 4500080001900000245013100019260002400150300001000174520024400184583002100428650001300449  a11.01.02 O6814  aCountering harmful tax practices more effectively, taking into account transparency and substance, action 5 - 215 final report  bOECDaParisFRc2015  a79 p.  aRevamps 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.  c10/1/18kSANDRAW  aTAXATION