TY  - BOOK
TI  - Countering harmful tax practices more effectively, taking into account transparency and substance, action 5 - 215 final report
PY  - 2015///
CY  - ParisFR
PB  - OECD
KW  - TAXATION
N2  - 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
ER  -