Preferential regimes continue to be a key pressure area in international taxation. The OECD’s 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progress made to date.
Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
OECD/G20 Base Erosion and Profit Shifting Project
