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| 1. ''Tax - anti-avoidance - Base erosion and profit shifting (BEPS)''.
| | Plural of [[premium]]. |
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| 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.
| | Some writers and speakers say 'premiums' rather than 'premia'. |
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| | (They both mean the same thing.) |
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| 2.
| | == See also == |
| | | * [[Float]] |
| More generally, tax rules or jurisdictions which are favourable to certain groups of taxpayers.
| | * [[Premium]] |
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| ==See also== | |
| * [[Base erosion and profit shifting]] | |
| * [[CbC reporting]] | |
| * [[Common Consolidated Corporate Tax Base]]
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| * [[Forum on Harmful Tax Practices]]
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| * [[G20]]
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| * [[Organisation for Economic Co-operation and Development]]
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| * [[Tax avoidance]]
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| [[Category:Accounting,_tax_and_regulation]]
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Revision as of 20:39, 5 May 2016
Plural of premium.
Some writers and speakers say 'premiums' rather than 'premia'.
(They both mean the same thing.)
See also
