Preferential tax regime
From ACT Wiki
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.
