Namibia: Harmful Tax Practices – 2024 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5

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...

在税基侵蚀和利润转移（Base Erosion and Profit Shifting, BEPS）第5项行动计划最低标准框架下，经济合作与发展组织（Organization for Economic Co-operation and Development, OECD）/二十国集团（Group of Twenty, G20）税基侵蚀和利润转移包容性框架的成员方已承诺打击有害税收实践，核心目标为提升税收透明度。第5项行动计划最低标准的内容之一，是针对……的强制性自发情报交换透明度框架。