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Organization For Economic Co-Operation & Development

Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5

Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5

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This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard.
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