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Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance

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Organisation for Economic Co-operation and Development2026-03-14 收录
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https://www.oecd.org/en/publications/countering-harmful-tax-practices-more-effectively-taking-into-account-transparency-and-substance_9789264218970-en.html
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This report on preferential tax regimes sets out the progress made to date in the context of the OECD/G20 Base Erosion and Profit Shifting Project.
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