The OECD has issued a release announcing progress on the implementation of the international standard on harmful tax practices under BEPS Action 5.
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New results show progress continues in combatting harmful tax practices
27/07/2022 – Further progress has been made on the implementation of the international standard on harmful tax practices as the OECD/G20 Inclusive Framework on BEPS agrees new conclusions on preferential tax regimes and substance in no or only nominal tax jurisdictions…