Metaverse and Preferential tax regime: Difference between pages

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''Information technology.''
1. ''Tax - anti-avoidance - Base erosion and profit shifting (BEPS)''.


A virtual reality space in which users can interact with a computer-generated environment and other users.
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.




== See also ==
*[[Avatar]]
*[[Cloud computing]]
*[[Internet]]
*[[Universe]]
*[[Virtual bank]]
*[[Virtual bank account]]
*[[Virtual card]]
*[[Virtual pooling]]
*[[Virtual PPA]]
*[[Virtual private network]]
*[[Virtualisation]]


[[Category:The_business_context]]
2.
[[Category:Identify_and_assess_risks]]
 
[[Category:Manage_risks]]
More generally, tax rules or jurisdictions which are favourable to certain groups of taxpayers.
[[Category:Risk_frameworks]]
 
[[Category:Risk_reporting]]
 
[[Category:Technology]]
==See also==
[[Category:Treasury_operations_infrastructure]]
* [[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.


See also