Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Konteksts: [..] A revitalised peer review process will address harmful tax practices, including patent boxes where they include harmful features, as well as a commitment to transparency through the mandatory spontaneous exchange of relevant information on taxpayer-specific rulings which, in the absence of information exchange, could give rise to BEPS concerns. [..]
Avots: OECD (2015), Explanatory Statement, OECD/G20 Base Erosion and Profit Shifting Project, OECD.