This Annex provides a list of key reference documents relevant to the work of the FHTP:
OECD (2018), Harmful Tax Practices – 2017 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/9789264309586-en.
OECD (2017), Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/9789264285675-en.
OECD (2017), Harmful Tax Practices - 2017 Progress Report on Preferential Regimes: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. http://dx.doi.org/10.1787/9789264283954-en.
OECD (2017), BEPS Action 5 on Harmful Tax Practices – Terms of Reference and Methodology for the Conduct of the Peer Reviews of the Action 5 Transparency Framework, OECD/G20 Base Erosion and Profit Shifting Project, OECD, Paris. www.oecd.org/tax/beps/beps-action-5-harmful-tax-practices-peer-review-transparency-framework.pdf.
OECD (2015), Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/9789264241190-en.
OECD (2006) The OECD’s project on Harmful Tax Practices: 2006 update on progress in member countries, OECD, Paris. www.oecd.org/tax/harmful/37446434.pdf.
OECD (2004) The OECD's project on Harmful Tax Practices: the 2004 progress report, OECD, Paris. www.oecd.org/ctp/harmful/oecd-harmful-tax-practices-project-2004-progress-report.pdf.
OECD (2004) Consolidated application note guidance in applying the 1998 report to preferential tax regimes, OECD, Paris. www.oecd.org/tax/transparency/about-the-global-forum/publications/1998-consolidated-application-note.pdf.
OECD (2001) The OECD’ s project on Harmful Tax Practices: the 2001 progress report, OECD, Paris. www.oecd.org/tax/harmful/2664438.pdf.
OECD (2000) Towards Global Tax Co-operation - Report to the 2000 ministerial council meeting and recommendations by the Committee on Fiscal Affairs - Progress in Identifying and Eliminating Harmful Tax Practices, OECD, Paris. www.oecd.org/tax/transparency/about-the-global-forum/publications/towards-global-tax-cooperation-progress.pdf.
OECD (1998), Harmful Tax Competition: An Emerging Global Issue, OECD Publishing, Paris, https://doi.org/10.1787/9789264162945-en.