Harmful Tax Practices – 2023 Peer Review Reports on the Exchange of Information on Tax Rulings: Cabo Verde: Inclusive Framework on BEPS: Action 5
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Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on...
