Oecd G20 Base Erosion And Profit Shifting Project Harmful Tax Practices Peer Review Reports On The Exchange Of Information On Tax Rulings Inclusive Framework On Beps Action 5

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Harmful Tax Competition An Emerging Global Issue

Author	: OECD
Publisher	: OECD Publishing
Total Pages	: 82
Release	: 1998-05-19
ISBN-10	: 9789264162945
ISBN-13	: 9264162941
Rating	: 4/5 (45 Downloads)

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Book Synopsis Harmful Tax Competition An Emerging Global Issue by : OECD

Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

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Language: en
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Harmful Tax Competition An Emerging Global Issue

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Type: BOOK - Published: 1998-05-19 - Publisher: OECD Publishing

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Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto l

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BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Ac