Harmful Tax Practices - 2017 Progress Report on Preferential Regimes
Inclusive Framework on BEPS: Action 5
DOI:http://dx.doi.org/10.1787/9789264283954-en
This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified.
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