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Cross-border transparency – adding dimensions to tax scrutiny

January 16, 2019[2019] 101 215 (Article)
Base Erosion and Profit Shifting (BEPS) concerns on harmful tax practices include lack of transparency with respect to tax rulings. BEPS Action 5 (Countering harmful tax practices effectively taking into account transparency and substance), a minimum standard, seeks to address this issue through spontaneous exchange of taxpayer-specific rulings among concerned countries.
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