Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
下载链接：
https://www.oecd.org/en/publications/harmful-tax-practices-2020-peer-review-reports-on-the-exchange-of-information-on-tax-rulings_f376127b-en.html
下载链接
链接失效反馈官方服务：
资源简介：
BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to...
