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{"title":"Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings","authors":"","doi":"10.1787/22bbeacc-en","DOIUrl":"https://doi.org/10.1787/22bbeacc-en","url":null,"abstract":"","PeriodicalId":309918,"journal":{"name":"OECD/G20 Base Erosion and Profit Shifting Project","volume":"50 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138632885","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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{"title":"Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two)","authors":"","doi":"10.1787/9afd6856-en","DOIUrl":"https://doi.org/10.1787/9afd6856-en","url":null,"abstract":"","PeriodicalId":309918,"journal":{"name":"OECD/G20 Base Erosion and Profit Shifting Project","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122935689","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}