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Harmful Tax Practices - 2021 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 / Organisation for Economic Co-operation and Development.
- Format:
- Book
- Author/Creator:
- Organisation for Economic Co-operation and Development, author, issuing body.
- Series:
- OECD/G20 Base Erosion and Profit Shifting Project
- Language:
- English
- Subjects (All):
- Taxation.
- Physical Description:
- 1 online resource (427 pages).
- Place of Publication:
- Paris : OECD Publishing, 2022.
- Summary:
- Andorra can legally issue the following five types of rulings within the scope of the transparency framework: (i) preferential regimes; 1. Holding company regime and 2. Special regime for exploitation of certain intangibles. (ii) cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles; (iii) rulings providing for unilateral downward adjustments; (iv) permanent establishment rulings; and (v) related party conduit rulings.
- Notes:
- Description based on publisher supplied metadata and other sources.
- ISBN:
- 92-64-40447-3
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