Preferential tax regime: Difference between revisions

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* [[G20]]
* [[G20]]
* [[Organisation for Economic Co-operation and Development]]
* [[Organisation for Economic Co-operation and Development]]
* [[Preferential]]
*[[Regime]]
* [[Tax]]
* [[Tax avoidance]]
* [[Tax avoidance]]


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

Latest revision as of 14:06, 23 April 2023

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