Harmful Tax Practices - 2018 Peer Review Reports on the Exchange of Information on Tax Rulings

Author:   Oecd
Publisher:   Organization for Economic Co-operation and Development (OECD)
ISBN:  

9789264529458


Pages:   464
Publication Date:   14 April 2020
Format:   Paperback
Availability:   Available To Order   Availability explained
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Harmful Tax Practices - 2018 Peer Review Reports on the Exchange of Information on Tax Rulings


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Overview

BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 135 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction's implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. Recommendations are issued where improvements are needed to meet the minimum standard. This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 112 jurisdictions. It assesses implementation for the 1 January - 31 December 2018 period.

Full Product Details

Author:   Oecd
Publisher:   Organization for Economic Co-operation and Development (OECD)
Imprint:   Organization for Economic Co-operation and Development (OECD)
Dimensions:   Width: 21.00cm , Height: 3.20cm , Length: 28.00cm
Weight:   1.393kg
ISBN:  

9789264529458


ISBN 10:   9264529454
Pages:   464
Publication Date:   14 April 2020
Audience:   General/trade ,  General
Format:   Paperback
Publisher's Status:   Active
Availability:   Available To Order   Availability explained
We have confirmation that this item is in stock with the supplier. It will be ordered in for you and dispatched immediately.

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