BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could...

Foreword -- Acknowledgements -- Table of contents -- Abbreviations -- Summary -- Overall progress since 2005 -- Obstacles to implementation -- Outstanding issues -- Taking stock of corporate governance in Asia -- Shareholders' rights and the equitable treatment of shareholders -- The role of...

Chapter 1. Assessment and Recommendations -- 1. Corporate governance framework -- 2. Assessment -- 3. Recommendations -- Chapter 2. Corporate Governance Review -- 1. Slovenia's corporate governance framework -- 2. Ensuring a consistent regulatory framework -- 3. Disclosure of corporate...