{"product_id":"harmful-tax-practices-2019-peer-review-reports-on-the-exchange-of-information-on-tax-rulings-9789264705647","title":"Harmful Tax Practices - 2019 Peer Review Reports on the Exchange of Information on Tax Rulings","description":"\u003cp\u003e • Author(s): Oecd\u003cbr\u003e • Publisher: OECD\u003cbr\u003e • Publisher Imprint: OECD\u003cbr\u003e • BISAC: Taxation - General\u003c\/p\u003e\u003cp\u003eBEPS 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.\u003c\/p\u003e","brand":"OECD","offers":[{"title":"Paperback","offer_id":47779932733591,"sku":"9789264705647","price":11972.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0666\/3471\/1191\/files\/9789264705647.webp?v=1778041103","url":"https:\/\/atlanticbooks.com\/products\/harmful-tax-practices-2019-peer-review-reports-on-the-exchange-of-information-on-tax-rulings-9789264705647","provider":"Atlantic Books","version":"1.0","type":"link"}