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Harmful Tax Practices - 2021 Peer Review Reports on the Exchange of Information on Tax Rulings

by Oecd
Save 14% Save 14%
Current price ₹13,875.00
Original price ₹16,146.00
Original price ₹16,146.00
Original price ₹16,146.00
(-14%)
₹13,875.00
Current price ₹13,875.00

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Book cover type: Paperback
  • ISBN13: 9789264684072
  • Binding: Paperback
  • Subject: N/A
  • Publisher: OECD
  • Publisher Imprint: OECD
  • Publication Date:
  • Pages: 460
  • Original Price: GBP 124.2
  • Language: English
  • Edition: N/A
  • Item Weight: 1026 grams
  • BISAC Subject(s): Taxation / General

Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings.

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