00655nam a2200145Ia 4500 20260716044134.0 11.01.02 O6814 Countering harmful tax practices more effectively, taking into account transparency and substance, action 5 - 215 final report OECD ParisFR 2015 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 M O6814 61256 61256