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  • 19 May 1998
  • OECD
  • Pages: 84
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...
Finnish, French
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.
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...
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.
Gobiernos de todo el mundo coinciden en señalar que es absolutamente imperativo y prioritario abordar los problemas de erosión de las bases imponibles y de traslado de beneficios (BEPS, por sus siglas en inglés).
French, German, English, Korean
Diese Publikation gibt einen Überblick über die Herausforderungen für das internationale Steuerrecht, die sich aus der Expansion der digitalen Wirtschaft ergeben.
French, English, Korean, Chinese
Das Handbuch liefert praktische Hinweise, die den zuständigen Bediensteten der Steuerverwaltung dabei helfen sollen, auffällige Zahlungen zu identifizieren, bei denen es sich wahrscheinlich um Bestechungsgelder an ausländische Amtsträger handelt,...
Portuguese, Latvian, English, Dutch, French, All
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