ENGLISH

Towards global tax co-operation : report to the 2000 Ministerial Council meeting and recommendations by the Committee on Fiscal Affairs : progress in identifying and eliminating harmful tax practices.

By OECD

Book information

Publisher
OECD
Year
2000
Language
english
Format
PDF
Filesize
140 kB (143509 bytes)
Pages
30\31
Time added
2017-11-12 21:24:51
Taxation -- International cooperation;Organisation

Description

Report of the OECD to the 2000 Ministerial Council Meeting on progess 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.

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