Ankit JainOct 29, 20211 min readBEPS Action 5: Harmful Tax PracticesAction 5 aims to identify and counter harmful tax practices, taking into account transparency and substance. The Action 5 Report and the work of the Forum on Harmful Tax Practices (FHTP) is one of the four BEPS minimum standards.
Action 5 aims to identify and counter harmful tax practices, taking into account transparency and substance. The Action 5 Report and the work of the Forum on Harmful Tax Practices (FHTP) is one of the four BEPS minimum standards.