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Please cite this paper as:OECD (20170621), Evaluation of farm programmes in the 2014 US farm bill: A review of the literature, OECD Food, Agriculture and Fisheries Papers, No. 104, OECD Publishing,
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The OECD 06-21 evaluation relates to the assessment of certain financial activities and their compliance with the OECD guidelines on harmful tax practices.
Entities engaged in international business operations that may affect tax regimes and those participating in tax avoidance strategies are generally required to file the OECD 06-21 evaluation.
To fill out the OECD 06-21 evaluation, entities must gather relevant financial data, follow the specific guidelines provided by the OECD, and complete the standardized form with accurate and comprehensive information.
The purpose of the OECD 06-21 evaluation is to ensure transparency in international tax practices, assess adherence to tax compliance, and mitigate harmful tax practices.
The report must include details such as financial transactions, tax rates applied, entities involved in the transactions, and any tax benefits claimed under specific regimes.
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