Countering harmful tax practices more effectively, taking into account transparency and substance, action 5

Countering harmful tax practices more effectively, taking into account transparency and substance, action 5 - 215 final report text ParisFR OECD 2015 monographic 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. 10/1/18 SANDRAW TAXATION 11.01.02 O6814