Harmful Tax Practices - 2018 Progress Report on Preferential Regimes

Inclusive Framework on BEPS: Action 5

DOI:https://doi.org/10.1787/9789264311480-en

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 ...



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