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Harmful Tax Practices – 2023 Peer Review Reports on the Exchange of Information on Tax Rulings

Inclusive Framework on BEPS: Action 5
Report

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DOI
https://doi.org/10.1787/efbad00d-en
Authors
OECD
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OECD/G20 Base Erosion and Profit Shifting Project

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OECD (2024), Harmful Tax Practices – 2023 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/efbad00d-en.
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