Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance / Organisation for Economic Co-operation and Development

Mitwirkende(r):

OECD [oth]

Resource type: Ressourcentyp: Buch (Online)Buch (Online)Sprache: Englisch Reihen: OECD/G20 Base Erosion and Profit Shifting ProjectVerlag: Paris : OECD Publishing, 2014Beschreibung: Online-Ressource (68 p.)ISBN:

9789264218970

Schlagwörter:

Andere physische Formen: Parallelausg.: Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance | Parallelausg.: Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz | Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance; (Korean version) | Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance; (Chinese version) | Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance: (Chinese version) | Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance: (Korean version) | Parallelausg.: Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance | Parallelausg.: Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz | Erscheint auch als: Countering harmful tax practices more effectively, taking into account transparency and substance. Druck-Ausgabe. Paris : OECD Publishing, 2014. 65 S.DOI: DOI: 10.1787/9789264218970-enOnline-Ressourcen:

Zusammenfassung: 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.PPN: PPN: 857414054Package identifier: Produktsigel: ZDB-13-SOC | ZDB-13-SOC-ebook

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