00655nam a2200145Ia 450000500170000008000190001724501310003626000240016730000100019152002440020158300210044565000130046694200130047999900170049220260716044134.0  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  cMmO6814  c61256d61256