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Harmful tax practices definition 2021
The fight against harmful tax competition, tax evasion and tax avoidance is one of the priorities of the FISC Subcommittee. In January 2021, the Parliament adopted a resolution …
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The OECD Forum on Harmful Tax Practices (FHTP) has released its latest peer-review results on 18 preferential tax regimes previously identified as potentially harmful. The results are based …
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Progress continues in combatting harmful tax practices as new outcomes on the review of preferential tax regimes have been approved by the OECD/G20 Inclusive …
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The EU policy reform on harmful tax practices (HTP) has been pushed up the agenda for several reasons: the significant loss of revenue due to tax evasion and tax avoidance while Member …
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At its November 2021 meeting, the OECD Forum on Harmful Tax Practices (FHTP) updated its views on nine preferential tax regimes as part of the implementation of the BEPS …
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OECD BEPS Action 5 focuses on "Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance." It is one of four BEPS Actions …
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Substantial understatement of income tax for non-tax shelter items if the return position has a reasonable basis. Reasonable basis is a relatively high standard of tax reporting …
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Parliament outlined on Thursday its priorities for reforming EU policy on harmful tax practices as well as a blueprint for a new system to assess national tax policies.
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In order to fight against harmful tax practices the Union adopted in 1997 a Code of Conduct on Business Taxation followed by the setting up of a Code of Conduct Group to …
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