TY - GEN TI - Harmful tax practices-peer review reports on the exchange of information on tax rulings : : inclusive framework on beps: action 5 T2 - Better policies for better lives. OECD/G20 Base Erosion and Profit Shifting Project SN - 978-92-64-28569-9 U1 - OECD 336.2 PY - 2017/// CY - Paris [Francia] PB - Organisation for Economic Co-operation and Development KW - Impuestos KW - Informes KW - Información administración procesamiento N1 - Incluye bibliografías ER -