Brazil: 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，简称BEPS）第5项行动计划最低标准框架下，经合组织/二十国集团（OECD/G20）税基侵蚀和利润转移包容性框架成员已承诺打击有害税收实践，核心着力点为提升税收透明度。第5项行动计划最低标准的组成内容之一，即为针对……的强制自发信息交换透明度框架。