Harmful Tax Practices – 2023 Peer Review Reports on the Exchange of Information on Tax Rulings: India: 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）行动计划5最低标准框架下，经合组织（OECD）与二十国集团（G20）共建的税基侵蚀和利润转移包容性框架成员已承诺遏制有害税收实践，核心目标为提升税收透明度。行动计划5最低标准的组成部分之一，便是针对……的强制性自发情报交换透明框架。