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Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance / Organisation for Economic Co-operation and Development.

Author/Creator:
Organisation for Economic Co-operation and Development.
Publication:
Paris : OECD Publishing, 2014.
Format/Description:
Government document
Book
1 online resource (68 pages)
Series:
OECD/G20 Base Erosion and Profit Shifting Project 23132612.
OECD/G20 Base Erosion and Profit Shifting Project 23132612.
Status/Location:
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Details

Subjects:
Taxation.
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 progress made to date.
Notes:
Title from title screen (viewed May 1, 2017).
Contributor:
SourceOECD (Online Service)
ISBN:
9789264218970
Access Restriction:
Restricted for use by site license.