Aruba: Harmful Tax Practices – 2024 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5

Under the BEPS Action 5 minimum standard, Members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on...

在税基侵蚀和利润转移（Base Erosion and Profit Shifting，BEPS）第5项行动计划最低标准框架下，OECD/G20税基侵蚀和利润转移包容性框架的成员方已承诺以提升透明度为核心，打击有害税收行为。第5项行动计划最低标准的组成内容之一，便是针对……的强制自发情报交换透明度框架。