00434nam a2200109Ia 4500080001900000245011300019260002400132300001000156520012400166583002100290650001300311  a11.01.02 O6813  aHarmful tax practices - 2017 progress report on preferential regimes - inclusive framework on BEPS, Action 5  bOECDaParisFRc2017  a44 p.  aPresents the results achieved by jurisdictions around the world in implementing one of the four BEPS minimum standards.  c10/1/18kSANDRAW  aTAXATION