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 ...