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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 relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base...
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implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of … information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 120 jurisdictions … have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency …
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Building on the 2017 Hamburg Statement and the G20 Roadmap for Digitalization, this paper recommends a G20 framework for artificial intelligence in the workplace. It proposes high level principles for such a framework for G-20 governments to enable the smoother, internationally broader and more...
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