This content is from: United States
Harmful tax incentives critically curtailed: BEPS Action 5 in action
BEPS Action 5 – Countering harmful tax practices more effectively by taking into account transparency and substance is one of the four BEPS minimum standards. To date, 102 jurisdictions have committed to its implementation, and 2017 is a decisive year in translating that commitment into action. Achim Pross, Kevin Shoom and Melissa Dejong of the OECD, discuss the first results of the work under BEPS Action 5, and its significance in achieving the goals of the BEPS project.
To access our market-driven intelligence please request a trial here.
Read this article – and more – for a one-week period.
REQUEST ACCESSAre you already an ITR subscriber? Log in here