Preferential tax regime

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.

See also

• Business in Europe: Framework for Income Taxation
• CbC reporting
• Forum on Harmful Tax Practices
• G20
• Organisation for Economic Co-operation and Development
• Regime
• Tax avoidance