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BEPS Action 5: Harmful Tax Practices

  • Writer: Ankit Jain
    Ankit Jain
  • Oct 29, 2021
  • 1 min read

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.



 
 
 

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