Preferential tax regime: Difference between revisions
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==See also== | ==See also== | ||
* [[ | * [[Business in Europe: Framework for Income Taxation]] | ||
* [[CbC reporting]] | * [[CbC reporting]] | ||
* [[Forum on Harmful Tax Practices]] | * [[Forum on Harmful Tax Practices]] | ||
* [[G20]] | * [[G20]] | ||
Revision as of 16:12, 21 February 2022
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.
2.
More generally, tax rules or jurisdictions which are favourable to certain groups of taxpayers.
