ISBN:
9789264218970
Language:
English
Pages:
Online-Ressource (68 p.)
Series Statement:
OECD/G20 Base Erosion and Profit Shifting Project
Parallel Title:
Parallelausg. Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance
Parallel Title:
Parallelausg. Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
Parallel Title:
Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance; (Korean version)
Parallel Title:
Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance; (Chinese version)
Parallel Title:
Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance: (Chinese version)
Parallel Title:
Parallelausg.: Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance: (Korean version)
Parallel Title:
Parallelausg.: Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance
Parallel Title:
Parallelausg.: Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
Parallel Title:
Erscheint auch als Countering harmful tax practices more effectively, taking into account transparency and substance
Keywords:
Steuervermeidung
;
Gewinnverlagerung
;
Besteuerungsverfahren
;
OECD-Staaten
;
G20-Staaten
;
Taxation
Abstract:
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.
DOI:
10.1787/9789264218970-en
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