The OECD has published its 2018 progress report on preferential regimes, part of BEPS Action 5 on countering harmful tax practices.
The OECD has published its 2018 progress report on preferential regimes, part of BEPS Action 5 on countering harmful tax practices.
The assessments in Harmful tax practices: 2018 progress report on preferential regimes, were conducted by the OECD’s forum on harmful tax practices (FHTP), comprising member jurisdictions of the inclusive framework. The latest assessment contains new conclusions on 57 regimes. These include:
The report also covers the resumption of application of the substantial activities factor to no or only nominal tax jurisdictions. See bit.ly/2RUKkSu.
The OECD has published its 2018 progress report on preferential regimes, part of BEPS Action 5 on countering harmful tax practices.
The OECD has published its 2018 progress report on preferential regimes, part of BEPS Action 5 on countering harmful tax practices.
The assessments in Harmful tax practices: 2018 progress report on preferential regimes, were conducted by the OECD’s forum on harmful tax practices (FHTP), comprising member jurisdictions of the inclusive framework. The latest assessment contains new conclusions on 57 regimes. These include:
The report also covers the resumption of application of the substantial activities factor to no or only nominal tax jurisdictions. See bit.ly/2RUKkSu.