Harmful Tax Practices ‑ 2018 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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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 ...
