ES | OFFICIAL SITE: Department for International Tax Cooperation

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

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

Scoping paper on criterion 2.2 of the EU listing exercise (Annex 4 Code of Conduct Group (Business Taxation) Report to the Council Endorsement)

J Jun 2020 | EU Reference Materials, 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

Scope of criterion 2.2 and Terms of reference for the application of the Code test by analogy (Annex VII of The EU list of non-cooperative jurisdictions for tax purposes)

J Jun 2020 | EU Reference Materials, Legislation & Resources

Members of the Inclusive Framework on BEPS

Members of the Inclusive Framework on BEPS

J Jun 2020 | External Resources, Legislation & Resources

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