Preferential tax regime - Revision history

imported>Doug Williamson: Add link.

2023-04-23T14:06:36Z

Add link.

← Older revision		Revision as of 14:06, 23 April 2023
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	* [[G20]]		* [[G20]]
	* [[Organisation for Economic Co-operation and Development]]		* [[Organisation for Economic Co-operation and Development]]
			* [[Preferential]]
	*[[Regime]]		*[[Regime]]
	* [[Tax]]		* [[Tax]]

imported>Doug Williamson: Add link.

2022-07-06T08:50:48Z

Add link.

← Older revision		Revision as of 08:50, 6 July 2022
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	* [[Organisation for Economic Co-operation and Development]]		* [[Organisation for Economic Co-operation and Development]]
	*[[Regime]]		*[[Regime]]
			* [[Tax]]
	* [[Tax avoidance]]		* [[Tax avoidance]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add link.

2022-07-05T17:16:14Z

Add link.

← Older revision		Revision as of 17:16, 5 July 2022
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	* [[G20]]		* [[G20]]
	* [[Organisation for Economic Co-operation and Development]]		* [[Organisation for Economic Co-operation and Development]]
			*[[Regime]]
	* [[Tax avoidance]]		* [[Tax avoidance]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Update links.

2022-02-21T16:12:03Z

Update links.

← Older revision		Revision as of 16:12, 21 February 2022
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	==See also==		==See also==
	* [[~~Base erosion and profit shifting~~]]		* [[Business in Europe: Framework for Income Taxation]]
	* [[CbC reporting]]		* [[CbC reporting]]
	* [[Common Consolidated Corporate Tax Base]]
	* [[Forum on Harmful Tax Practices]]		* [[Forum on Harmful Tax Practices]]
	* [[G20]]		* [[G20]]

imported>Doug Williamson: Remove out of date quote.

2020-02-26T12:51:51Z

Remove out of date quote.

← Older revision		Revision as of 12:51, 26 February 2020
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	As defined by the Organisation for Economic Co-operation and Development (OECD), a preferential tax regime is one which causes international harm by treating certain entities, activities or structures over-favourably for the purposes of taxation.		As defined by the Organisation for Economic Co-operation and Development (OECD), a preferential tax regime is one which causes international harm by treating certain entities, activities or structures over-favourably for the purposes of taxation.


	~~<span style="color:#4B0082">'''''Hong Kong becoming compliant'''''</span>~~

	~~:"[Hong Kong's] corporate treasury centre incentive is in the process of being amended to comply with the OECD guidance on preferential tax regimes."~~

	~~:''The Treasurer magazine, August 2018, p20''~~

imported>Doug Williamson: Create page. Sources: linked pages.

2018-09-01T17:11:51Z

Create page. Sources: linked pages.

New page

1. ''Tax - anti-avoidance - Base erosion and profit shifting (BEPS)''.

As defined by the Organisation for Economic Co-operation and Development (OECD), a preferential tax regime is one which causes international harm by treating certain entities, activities or structures over-favourably for the purposes of taxation.

<span style="color:#4B0082">'''''Hong Kong becoming compliant'''''</span>

:"[Hong Kong's] corporate treasury centre incentive is in the process of being amended to comply with the OECD guidance on preferential tax regimes."

:''The Treasurer magazine, August 2018, p20''

2.

More generally, tax rules or jurisdictions which are favourable to certain groups of taxpayers.

==See also==
* [[Base erosion and profit shifting]]
* [[CbC reporting]]
* [[Common Consolidated Corporate Tax Base]]
* [[Forum on Harmful Tax Practices]]
* [[G20]]
* [[Organisation for Economic Co-operation and Development]]
* [[Tax avoidance]]

[[Category:Accounting,_tax_and_regulation]]