Metaverse and Preferential tax regime: Difference between pages
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'' | 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. | |||
= | <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'' | ||
[[ | |||
[[ | |||
[[ | 2. | ||
[[Category: | |||
More generally, tax rules or jurisdictions which are favourable to certain groups of taxpayers. | |||
==See also== | |||
* [[Base erosion and profit shifting]] | |||
* [[CbC reporting]] | |||
* [[Common Consolidated Corporate Tax Base]] | |||
* [[Forum on Harmful Tax Practices]] | |||
* [[G20]] | |||
* [[Organisation for Economic Co-operation and Development]] | |||
* [[Tax avoidance]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 17:11, 1 September 2018
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.
Hong Kong becoming compliant
- "[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
2.
More generally, tax rules or jurisdictions which are favourable to certain groups of taxpayers.
