Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
international tax standard
|
| gptkbp:address |
preferential tax regimes
tax rulings transparency |
| gptkbp:aimsTo |
counter harmful tax practices
|
| gptkbp:appliesTo |
member countries
non-member countries |
| gptkbp:focusesOn |
harmful tax practices
|
| gptkbp:hasOfficialDocument |
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
|
| https://www.w3.org/2000/01/rdf-schema#label |
OECD BEPS Action 5
|
| gptkbp:introducedIn |
2015
|
| gptkbp:monitors |
OECD Forum on Harmful Tax Practices
|
| gptkbp:partOf |
OECD BEPS Project
|
| gptkbp:publishedBy |
gptkb:G20
gptkb:OECD |
| gptkbp:relatedTo |
tax avoidance
tax transparency base erosion and profit shifting |
| gptkbp:requires |
spontaneous exchange of information on tax rulings
substantial activity requirement |
| gptkbp:bfsParent |
gptkb:Patent_Box_Regime
|
| gptkbp:bfsLayer |
8
|