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BEPS Minimum Standards: Recognising Progress and Reducing Burdens

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/blogs/2025/10/beps-minimum-standards-recognising-progress-and-reducing-burdens.html
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Following the publication of the fifteen Base Erosion and Profit Shifting (BEPS) Actions in 2015 and the establishment of the Inclusive Framework as a platform through which countries and jurisdictions across the globe work collaboratively to counter BEPS activity, a key aspect of this work has consisted of conducting peer reviews of the...
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