OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2018 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2018 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5 written by OECD and published by OECD Publishing. This book was released on 2019-01-29 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate ...