Author : OECD
Publisher : OECD Publishing
Page : 82 pages
File Size : 43,76 MB
Release : 1998-05-19
Category :
ISBN : 9264162941
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.
Author : OECD
Publisher : OECD Publishing
Page : 98 pages
File Size : 25,38 MB
Release : 2021-04-15
Category :
ISBN : 9264915818
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Portugal.
Author : OECD
Publisher : OECD Publishing
Page : 24 pages
File Size : 42,4 MB
Release : 2016-08-26
Category :
ISBN : 9264263438
Addressing base erosion and profit shifting is a key priority of governments around the globe. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
Author : OECD
Publisher : OECD Publishing
Page : 102 pages
File Size : 34,20 MB
Release : 2020-04-09
Category :
ISBN : 9264526420
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by France.
Author : OECD
Publisher : OECD Publishing
Page : 76 pages
File Size : 44,84 MB
Release : 2017-12-15
Category :
ISBN : 9264285776
Under Action 14, jurisdictions have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related ...
Author : OECD
Publisher : OECD Publishing
Page : 72 pages
File Size : 43,17 MB
Release : 2017-09-26
Category :
ISBN : 9264282653
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices.
Author : OECD
Publisher : OECD Publishing
Page : 100 pages
File Size : 37,26 MB
Release : 2019-08-13
Category :
ISBN : 9264876987
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Belgium, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
Author : OECD
Publisher : OECD Publishing
Page : 80 pages
File Size : 36,42 MB
Release : 2020-04-09
Category :
ISBN : 9264351809
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Luxembourg, which is accompanied by a document addressing the implementation of best practices.
Author : OECD
Publisher : OECD Publishing
Page : 69 pages
File Size : 10,52 MB
Release : 2022-01-24
Category :
ISBN : 9264618422
This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Monaco.
Author : OECD
Publisher : OECD Publishing
Page : 100 pages
File Size : 24,58 MB
Release : 2020-10-22
Category :
ISBN : 9264336524
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Finland.
