Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance [e...
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance [e...
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2014.
Alternative title
Date
2014.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (70 p.)
Content type
text
Media type
computer
Carrier type
online resource
Contents
Foreword; Table of contents; Abbreviations and acronyms; Executive summary; Note; Introduction and background; Notes; Bibliography; Overview of the OECD's work on harmful tax practices; Notes; Bibliography; Framework under the 1998 Report for determining whether a regime is a harmful preferential re...
Conclusions on sub-national regimes and when they are in scopeConclusions reached on regimes reviewed; Notes; Bibliography; Next steps; Annex A. Spontaneous information exchange on rulings related to preferential regimes - flow chart
Publication information
Publisher
Paris : OECD Publishing, 2014.
Date Published
2014.
Subjects
More information
Scope and Contents
Summary
Preferential regimes continue to be a key pressure area in international taxation. The OECD’s 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progre...
Alternative Titles
Full title
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
OECD/G20 Base Erosion and Profit Shifting Project, 23132612.
Description based upon print version of record.
Includes bibliographical references at the end of each chapters.
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK356j8akO
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK356j8akO
Other Identifiers
ISBN
92-64-21897-1
DDC
343.067
MMS ID
991023948057502626
