(接上期)(四)其他行动中的滥用和实质1.行动5。行动5是对OECD在20世纪90年代针对有害税收行为所开展工作的延续。首先,这项行动似乎涉及国内税法的结构性核心。这是BEPS项目中最为清晰明确的部分,针对流动性税基有可能出现的“逐底竞争”(race to the bottom)。这项行动如果能够得到认可并予以落实,还有可能终结双重不征税。这反映在该行动解决某些国家“不公平地侵蚀他国税基” (Continued) (iv) Abuse and substance in other actions 1. Action 5. Action 5 is a continuation of the OECD’s work on harmful tax practices in the 1990s. First, the operation appears to involve the structural core of domestic tax law. This is the clearest part of the BEPS project, “race to the bottom” that is likely to emerge for the liquidity tax base. If this action can be recognized and implemented, it is also possible to end the double non-taxation. This is reflected in the move to address some countries “unfairly eroded his country’s tax base ”