Towards Global Tax Co-operation [electronic resource]: Progress in Identifying and Eliminating Harmful Tax Practices /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co-operation and DevelopmentContributor
Paris : OECD Publishing,
2001.
Report of the OECD to the 2000 Ministerial Council Meeting on progress in identifying and eliminating harmful tax practices.
Executive Summary -- I. Introduction -- II. The Review Process -- A. Process of Reviewing Member Country Regimes -- B. Process of Reviewing Jurisdictions under the Tax Haven Criteria -- III. Evaluations and Follow-Up Work -- A. Member Country Preferential Regimes -- B. Tax Haven Work -- C. Dynamic Nature of the Evaluations of Preferential Regimes and Tax Havens  -- D. Extending the Dialogue with Co-operative Jurisdictions -- IV. Involving Non-Member Economies -- V. Framework for Implementing a Common Approach to Restraining Harmful Tax Practices VI. The Resource Implications for the OECD
Report of the OECD to the 2000 Ministerial Council Meeting on progress in identifying and eliminating harmful tax practices.
Bibliographic Level Mode of Issuance: Monograph
Taxation