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. | |||
[[ | 2. | ||
[[ | |||
[[ | More generally, tax rules or jurisdictions which are favourable to certain groups of taxpayers. | ||
[[ | |||
[[ | |||
[[ | ==See also== | ||
[[Category: | * [[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 12:51, 26 February 2020
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.