Preferential tax regime

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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