OECD/G20 Base Erosion and Profit Shifting Project

HT

Harmful Tax Practices - 2018 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5

by OECD-iLibrary - York University, Organisation for Economic Co-operation and Development

fromOECD/G20 Base Erosion and Profit Shifting Project

0 Type: Book

BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that ca…