Author : OECD
Publisher : OECD Publishing
Page : 14 pages
File Size : 30,79 MB
Release : 2002-01-18
Category :
ISBN : 9264033998
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 ...
Author :
Publisher :
Page : pages
File Size : 18,70 MB
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ISBN :
Author :
Publisher :
Page : 38 pages
File Size : 19,47 MB
Release : 2004
Category :
ISBN :
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.
Author : OECD
Publisher : OECD Publishing
Page : 31 pages
File Size : 49,91 MB
Release : 2001-04-02
Category :
ISBN : 9264184546
Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
Author : OECD
Publisher : OECD Publishing
Page : 48 pages
File Size : 40,90 MB
Release : 2017-10-16
Category :
ISBN : 9264283951
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.
Author : OECD
Publisher : OECD Publishing
Page : 68 pages
File Size : 14,5 MB
Release : 2019-01-29
Category :
ISBN : 9264311483
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 ...
Author : OECD
Publisher : OECD Publishing
Page : 82 pages
File Size : 11,69 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 : 70 pages
File Size : 14,31 MB
Release : 2014-09-16
Category :
ISBN : 9264218971
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.
Author : ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT.
Publisher :
Page : 44 pages
File Size : 13,83 MB
Release : 2017-11-07
Category :
ISBN : 9789264283930
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.
Author : Oecd
Publisher :
Page : 63 pages
File Size : 47,7 MB
Release : 2019-01-29
Category :
ISBN : 9789264311473
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.
