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Harmful tax practices -- 2017 progress report on preferential regimes : inclusive framework on BEPS : action 5.
- Format:
- Book
- Author/Creator:
- Organisation for Economic Co-operation and Development, author.
- Series:
- OECD/G20 Base Erosion and Profit Shifting Project (Series)
- OECD/G20 Base Erosion and Profit Shifting Project, 2313-2612
- Language:
- English
- Subjects (All):
- Tax planning.
- Corporations--Taxation.
- Corporations.
- Corporations--Taxation--Accounting.
- Physical Description:
- 1 online resource (48 pages) : illustrations (some color), tables, graphs.
- Place of Publication:
- Paris, [France] : OECD, 2017.
- Summary:
- This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified.
- Notes:
- Includes bibliographical references at the end of each chapters.
- Description based on online resource; title from PDF title page (ebrary, viewed November 23, 2017).
- ISBN:
- 9789264283954
- 9264283951
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