Harmful Tax Practices - 2021 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5
Andorra can legally issue the following five types of rulings within the scope of the transparency framework: (i) preferential regimes; 1. Holding company regime and 2. Special regime for exploitation of certain intangibles. (ii) cross-border unilateral APAs and any other cross-border unilateral tax...
Autor principal: | |
---|---|
Autor Corporativo: | |
Formato: | Libro electrónico |
Idioma: | Inglés |
Publicado: |
Paris :
OECD Publishing
2022.
|
Colección: | OECD/G20 Base Erosion and Profit Shifting Project
|
Materias: | |
Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009710838106719 |