Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report
eBook - PDF

Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report

  1. 85 pages
  2. English
  3. PDF
  4. Available on iOS & Android
eBook - PDF

Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report

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Information

Publisher
OECD
Year
2015
Topic
Social Sciences
eBook ISBN
9789264241190
Subtopic
Sociology
Index
Social Sciences

Table of contents

  1. Foreword
  2. Table of contents
  3. Abbreviations and acronyms
  4. Executive summary
  5. Chapter 1. Introduction and background
  6. Chapter 2. Overview of the OECD’s work on harmful tax practices
  7. Chapter 3. Framework under the 1998 Report for determining whether a regime is a harmful preferential regime
  8. Chapter 4. Revamp of the work on harmful tax practices: Substantial activity requirement
  9. Chapter 5. Revamp of the work on harmful tax practices: Framework for improving transparency in relation to rulings
  10. Chapter 6. Review of OECD and associate country regimes
  11. Chapter 7. Further work of the FHTP
  12. Annex A. Example of a transitional measure for tracking and tracing
  13. Annex B. Spontaneous exchange on taxpayer-specific rulings under the framework
  14. Annex C. Template and instruction sheet for information exchange

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