Tax and Development at the OECD: A Retrospective (2009-2024)
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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This report looks back at 15 years of tax and development work at the OECD charting the evolution of the OECD’s engagement with, and inclusion of, developing countries in its tax work from 2009 to 2024. Beginning with the restructuring of the Global Forum on Transparency and Exchange of Information for Tax Purposes in 2009, through the BEPS...
本报告回溯了经济合作与发展组织（OECD）十五年来的税收与发展工作，梳理了2009年至2024年间，经合组织在其税收工作中与发展中国家开展合作并推动其融入的演进轨迹。报告以2009年税收透明度与情报交换全球论坛（Global Forum on Transparency and Exchange of Information for Tax Purposes）的改组为开端，历经税基侵蚀和利润转移（Base Erosion and Profit Shifting，简称BEPS）……
