After an introduction (part I), part II of the report focuses on the progress made in the work as it relates to OECD member countries. Part III describes the co

This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done i

Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.

This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax r