Harmful Tax Practices - 2020 Peer Review Reports on the Exchange of Information on Tax Rulings

By OECD

BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns.

• Format: Paperback
• Language: English
• ISBN: 9264522530
• ISBN13: 9789264522534
• Release Date: December 2021
• Publisher: OECD
• Length: 444 Pages
• Weight: 2.19 lbs.
• Dimensions: 0.9" x 8.3" x 11.0"