OECD 2018 Progress Report on Preferential Regimes: Curaçao regimes not harmful, respectively no longer harmful or out of scope
The OECD has released today its new publication, Harmful Tax Practices - 2018 Progress Report on Preferential Regimes (hereafter “the Progress Report”, or “the report”), which contains results demonstrating that jurisdictions have delivered on their commitment to comply with the standard on harmful tax practices, including ensuring that preferential regimes align taxation with substance. The release of the report has been announced today with a press release as published on the ...
OECD 2018 Progress Report on Preferential Regimes: Aruba regimes in the process of being eliminated/amended
The OECD has released today its new publication, Harmful Tax Practices - 2018 Progress Report on Preferential Regimes (hereafter “the Progress Report”, or “the report”), which contains results demonstrating that jurisdictions have delivered on their commitment to comply with the standard on harmful tax practices, including ensuring that preferential regimes align taxation with substance. The release of the report has been announced today with a press release as published on the ...
Curaçao regimes of the tax exempt entity, the export facility, and the E-zone mentioned in the 2017 Progress Report on Preferential Regimes as in the process of being amended
On 16 October 2017 the report “Harmful Tax Practices - 2017 Progress Report on Preferential Regimes, Inclusive Framework on BEPS: Action 5” was released by the OECD. This report provides details on the outcome of peer reviews undertaken of 164 preferential tax regimes identified amongst the more than 100 jurisdictions participating in the OECD Inclusive Framework on BEPS. See the separate item in today’s CFN regarding said report: “Harmful Tax Practices ...
Harmful Tax Practices – 2017 Progress Report on Preferential Regimes released
Governments have dismantled, or are in the process of amending, nearly 100 preferential tax regimes as part of the OECD/G20 BEPS standards to improve the international tax framework, according to a progress report released by the OECD/Inclusive Framework on 16 October 2017. The report “Harmful Tax Practices - 2017 Progress Report on Preferential Regimes, Inclusive Framework on BEPS: Action 5” provides details on the outcome of peer reviews undertaken of ...