OECD (2019), Substantial Activities in No or Only Nominal Tax Jurisdictions: Guidance for the Spontaneous Exchange of Information, OECD, Paris https://www.ditc.ky/legislation-resources/9-oecd-2019-substantial-activities-in-no-or-only-nominal-tax-jurisdictions-guidance-for-the-spontaneous-exchange-of-information-oecd-paris/
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 J Jun 2020 | External Resources, Legislation & Resources
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