ES | OFFICIAL SITE: Department for International Tax Cooperation

BEPS Action 5 peer review and monitoring

https://www.ditc.ky/legislation-resources/beps-action-5-peer-review-and-monitoring/

OECD (2018), Resumption of application of substantial activities for no or nominal tax jurisdictions – BEPS Action 5, OECD, Paris

J Jul 2020 | External Resources, Legislation & Resources

OECD (2019), Harmful Tax Practices – 2018 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris

OECD (2019), Harmful Tax Practices – 2018 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris

J Jun 2020 | External Resources, Legislation & Resources

OECD (2017), Harmful Tax Practices – 2017 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris

OECD (2017), Harmful Tax Practices – 2017 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris

J Jun 2020 | External Resources, Legislation & Resources

OECD (2015), Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris

OECD (2015), Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 – 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris

J Jun 2020 | External Resources, Legislation & Resources

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