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Countering harmful tax pratices more effectively taking into - account transpa-

Couverture du livre « Countering harmful tax pratices more effectively taking into - account transpa- » de Ocde aux éditions Erc
  • Date de parution :
  • Editeur : Erc
  • EAN : 9789264218857
  • Série : (-)
  • Support : Papier
Résumé:

Preferential regimes continue to be a key pressure area in international taxation. The OECD's 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and... Voir plus

Preferential regimes continue to be a key pressure area in international taxation. The OECD's 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progress made to date.

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