The OECD's Project on Harmful Tax Practices [electronic resource]: The 2001 Progress Report / Organisation for Economic Co-operation and Development

Format:

Book

Government document

Author/Creator:

Organisation for Economic Co-operation and Development.

Language:

English

Subjects (All):

Taxation.

Local Subjects:

Taxation.

Physical Description:

1 online resource (14 p.)

Place of Publication:

Paris : OECD Publishing, 2002.

Language Note:

English

Summary:

This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and non-Member economies. It is a follow-up to the June 2000 Report and responds to the 1998 Ministerial Mandate to address harmful tax competition (1998 Report).In developing this Report, the OECD seeks to establish a framework within which all countries - large and small, rich and poor, OECD and non-OECD - can work together constructively to eliminate harmful tax practices with respect to highly mobile activities such as in the financial and service areas. The OECD seeks to encourage an environment in which free and fair tax competition can take place in order to assist in achieving its overall aims to foster economic growth and development world-wide.

Contents:

I. Introduction

II. Member Country Work

III. Non-Member Country Work

IV. Tax Haven Work

Progress in the Commitment Discussions

Modifications to the Tax Haven Work

Commitments to Transparency and Effective Exchange of Information

Implementation of Commitments

Assisting Committed Jurisdictions

V. Framework of Co-ordinated Defensive Measures

Notes:

Bibliographic Level Mode of Issuance: Monograph

ISBN:

1-280-08369-7

9786610083695

OCLC:

1024286629