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Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance / Organisation for Economic Co-operation and Development..
- Format:
- Book
- Government document
- Author/Creator:
- Organisation for Economic Co-operation and Development
- Series:
- OECD/G20 Base Erosion and Profit Shifting Project,.
- OECD/G20 Base Erosion and Profit Shifting Project ;
- Language:
- English
- Subjects (All):
- Taxation.
- Physical Description:
- 1 online resource.
- Place of Publication:
- Paris : OECD Publishing, 2014.
- Summary:
- 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.
- Notes:
- Title from title screen (viewed May 1, 2017).
- ISBN:
- 9789264218970
- Access Restriction:
- Restricted for use by site license.
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