Preferential tax regime: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
(Create page. Sources: linked pages.)
 
imported>Doug Williamson
(Add link.)
 
(4 intermediate revisions by the same user not shown)
Line 3: Line 3:
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''




Line 17: Line 11:


==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]]
* [[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