Harmful tax practices
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/topics/harmful-tax-practices.html
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Action 5 Report is one of the four BEPS minimum standards. Each of the four BEPS minimum standards is subject to peer review in order to ensure timely and accurate implementation and thus safeguard the level playing field. All members of the Inclusive Framework on BEPS commit to implementing the Action 5 minimum standard, and commit to...



