OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2018 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices - 2018 Progress Report on Preferential Regimes Inclusive Framework on BEPS: Action 5

Author: OECD

Publisher: OECD Publishing

Published: 2019-01-29

Total Pages: 68

ISBN-13: 9264311483

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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 relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate ...


OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

Author: OECD

Publisher: OECD Publishing

Published: 2021-12-14

Total Pages: 445

ISBN-13: 9264344403

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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 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.


OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2017 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2017 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

Author: OECD

Publisher: OECD Publishing

Published: 2018-12-13

Total Pages: 484

ISBN-13: 9264309586

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This report reflects the outcome of the second annual peer review of the implementation of the Action 5 minimum standard and covers 92 jurisdictions. It assesses implementation for the 1 January 2017 – 31 December 2017 period.


OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

Author: OECD

Publisher: OECD Publishing

Published: 2023-12-13

Total Pages: 460

ISBN-13: 926460104X

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Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.


OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

Author: OECD

Publisher: OECD Publishing

Published: 2022-12-14

Total Pages: 460

ISBN-13: 9264404473

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Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings.


Multinational Enterprises and the Law

Multinational Enterprises and the Law

Author: Emeritus Professor of International Commercial Law Peter Muchlinski

Publisher: Oxford University Press, USA

Published: 2021-02-18

Total Pages: 913

ISBN-13: 0198824130

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This leading text in the field covers all the major regulatory areas relating to the operations of multinational enterprises, analysing them not only in a legal but also a political and economic context. It is a definitive reference work for students, researchers, and practitioners working with multinational enterprises.


OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2018 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2018 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

Author: OECD

Publisher: OECD Publishing

Published: 2019-12-23

Total Pages: 465

ISBN-13: 926439513X

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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.


Coherence and Divergence in Services Trade Law

Coherence and Divergence in Services Trade Law

Author: Rhea Tamara Hoffmann

Publisher: Springer Nature

Published: 2020-07-23

Total Pages: 279

ISBN-13: 3030469557

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This book addresses topical questions concerning the legal framework of trade in services, and assesses how these issues are dealt with in GATS and in selected preferential trade agreements. In addition, the chapters discuss whether the differences and similarities (if any) are evidence of greater coherence or greater divergence. The book combines the individual analyses to provide a more comprehensive picture of the current law on services trade liberalisation.A quarter of a century after the conclusion of the General Agreement on Trade and Services (GATS), international law on trade in services is still in a state of flux: on the one hand, countries increasingly conclude bilateral and regional trade agreements with sections on trade in services that aim at a further liberalisation of services trade. On the other, the GATS structure remains the dominant model and serves as the basis for many preferential trade agreements. In addition, new aspects such as electronic commerce, data protection and taxation are now emerging, while issues that had already manifested in the mid-1990s such as financial services regulation, labour mobility, and telecommunications continue to be problematic. Usually, the debates focus on the question of whether preferential trade agreements serve as a stepping-stone or stumbling block for trade liberalisation at the multilateral level. However, it can be assumed that rules on trade in services in preferential trade agreements will coexist with the global GATS regime for the foreseeable future. This raises the question of whether we’re currently witnessing a drive towards greater coherence or more divergence in agreements on trade in services.