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• IS SUNLIGHT THE BEST DISINFECTANT? REASSESSING BEPS ACTION 5'S TAX RULING TRANSPARENCY.

  Author:Patrick HassonFrom:University of Pennsylvania Law Review (Vol. 169, Issue 5)

  Apr. 202128,609 words Article 1910LThe OECD's BEPS Project was a major attempt to harmonize tax principles across jurisdictions and prevent tax-motivated artificial profit shifting. One portion of the BEPS Project is Action 5's tax ruling transparency...