The OECD's project on harmful tax practices : the 2004 progress report

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ISBN 13 :
Total Pages : 38 pages
Book Rating : 4.:/5 (95 download)

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Book Synopsis The OECD's project on harmful tax practices : the 2004 progress report by :

Download or read book The OECD's project on harmful tax practices : the 2004 progress report written by and published by . This book was released on 2004 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: After an introduction (part I), part II of the report focuses on the progress made in the work as it relates to OECD member countries. Part III describes the considerable progress that has been made in achieving a co-operative process with those countries and jurisdictions outside the OECD that have made commitments to transparency and effective exchange of information. Part IV describes a framework for the co-ordinated application of defensive measures to address harmful tax practices. Part V describes future work.

The OECD's Project on Harmful Tax Practices The 2001 Progress Report

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Publisher : OECD Publishing
ISBN 13 : 9264033998
Total Pages : 14 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis The OECD's Project on Harmful Tax Practices The 2001 Progress Report by : OECD

Download or read book The OECD's Project on Harmful Tax Practices The 2001 Progress Report written by OECD and published by OECD Publishing. This book was released on 2002-01-18 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and ...

The OECD's Project on Harmful Tax Practices The 2001 Progress Report

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ISBN 13 :
Total Pages : pages
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Book Synopsis The OECD's Project on Harmful Tax Practices The 2001 Progress Report by :

Download or read book The OECD's Project on Harmful Tax Practices The 2001 Progress Report written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Towards Global Tax Co-operation Progress in Identifying and Eliminating Harmful Tax Practices

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Publisher : OECD Publishing
ISBN 13 : 9264184546
Total Pages : 31 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Towards Global Tax Co-operation Progress in Identifying and Eliminating Harmful Tax Practices by : OECD

Download or read book Towards Global Tax Co-operation Progress in Identifying and Eliminating Harmful Tax Practices written by OECD and published by OECD Publishing. This book was released on 2001-04-02 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2017 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5

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Publisher : OECD Publishing
ISBN 13 : 9264283951
Total Pages : 48 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2017 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2017 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5 written by OECD and published by OECD Publishing. This book was released on 2017-10-16 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified.

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2018 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5

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Publisher : OECD Publishing
ISBN 13 : 9264311483
Total Pages : 68 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2018 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2018 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5 written by OECD and published by OECD Publishing. This book was released on 2019-01-29 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 can facilitate ...

OECD/G20 Base Erosion and Profit Shifting Project Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance

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Publisher : OECD Publishing
ISBN 13 : 9264218971
Total Pages : 70 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance written by OECD and published by OECD Publishing. This book was released on 2014-09-16 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report on preferential tax regimes sets out the progress made to date in the context of the OECD/G20 Base Erosion and Profit Shifting Project.

Harmful Tax Practices - 2017 Progress Report on Preferential Regimes

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Publisher :
ISBN 13 : 9789264283930
Total Pages : 44 pages
Book Rating : 4.2/5 (839 download)

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Book Synopsis Harmful Tax Practices - 2017 Progress Report on Preferential Regimes by : ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT.

Download or read book Harmful Tax Practices - 2017 Progress Report on Preferential Regimes written by ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT. and published by . This book was released on 2017-11-07 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: BEPS Action 5 is one of the four BEPS minimum standards that 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 can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified. The results are reported as at October 2017. The report also contains guidance on preferential tax regimes, including timelines for amending regimes, how certain features of preferential regimes will be monitored, and guidance on the requirement that jurisdictions offering preferential regimes must require substantial activities to be undertaken in the regime.

Harmful Tax Competition An Emerging Global Issue

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Publisher : OECD Publishing
ISBN 13 : 9264162941
Total Pages : 82 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Harmful Tax Competition An Emerging Global Issue by : OECD

Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance

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Publisher : OCDE
ISBN 13 : 9789264218857
Total Pages : 65 pages
Book Rating : 4.2/5 (188 download)

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Book Synopsis Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance by : Oecd

Download or read book Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance written by Oecd and published by OCDE. This book was released on 2014-09-16 with total page 65 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Harmful Tax Practices

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ISBN 13 : 9789264311473
Total Pages : 63 pages
Book Rating : 4.3/5 (114 download)

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Book Synopsis Harmful Tax Practices by : Oecd

Download or read book Harmful Tax Practices written by Oecd and published by . This book was released on 2019-01-29 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members' preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264285679
Total Pages : 305 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 written by OECD and published by OECD Publishing. This book was released on 2017-12-04 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard.

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264344403
Total Pages : 445 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 written by OECD and published by OECD Publishing. This book was released on 2021-12-14 with total page 445 pages. Available in PDF, EPUB and Kindle. Book excerpt: BEPS 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.

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2017 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

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Publisher : OECD Publishing
ISBN 13 : 9264309586
Total Pages : 484 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2017 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2017 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 written by OECD and published by OECD Publishing. This book was released on 2018-12-13 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects the outcome of the second annual peer review of the implementation of the Action 5 minimum standard and covers 92 jurisdictions. It assesses implementation for the 1 January 2017 – 31 December 2017 period.

OECD/G20 Base Erosion and Profit Shifting Project Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report

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Publisher : OECD Publishing
ISBN 13 : 9264241191
Total Pages : 85 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 5.

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264404473
Total Pages : 460 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 written by OECD and published by OECD Publishing. This book was released on 2022-12-14 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

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Author :
Publisher : OECD Publishing
ISBN 13 : 926460104X
Total Pages : 460 pages
Book Rating : 4.2/5 (646 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 written by OECD and published by OECD Publishing. This book was released on 2023-12-13 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.