Towards Global Tax Co-operation
Subtitle: Progress in Identifying and Eliminating Harmful Tax Practices
By: Organisation for Economic Co-operation and Development
Publisher: OECD Publishing
Published: 2001
Place of publication: Paris
Language: eng
Format: [electronic resource]:
Number of pages: 31
ISBN-13: 9789264184541
Subjects: Taxation
Description: Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
Table of contents: title: Executive Summary; title: I. Introduction; title: II. The Review Process; title: A. Process of Reviewing Member Country Regimes; title: B. Process of Reviewing Jurisdictions under the Tax Haven Criteria; title: III. Evaluations and Follow-Up Work; title: A. Member Country Preferential Regimes; title: B. Tax Haven Work; title: C. Dynamic Nature of the Evaluations of Preferential Regimes and Tax Havens; title: D. Extending the Dialogue with Co-operative Jurisdictions; title: IV. Involving Non-Member Economies; title: V. Framework for Implementing a Common Approach to Restraining Harmful Tax Practices VI. The Resource Implications for the OECD