Countering Harmful Tax Practices More Effectively, Taking into Account Transparency
Preferential regimes continue to be a key pressure area in international taxation.
The OECD’s 2013 BEPS report recognises that these need to be dealt with more effectively
and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with
an emphasis on substance and transparency. This is an interim report that sets out
the progress made to date.
Published on September 16, 2014Also available in: German, French, Korean, Chinese
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