INCLUSIVE FRAMEWORK ON BEPS: ACTION 5 - …

HARMFUL TAX PRACTICES 2017 PROGRESS REPORT ON PREFERENTIAL REGIMES OECD 2017 1 Harmful Tax Practices 2017 Progress Report on Preferential Regimes INCLUSIVE FRAMEWORK ON beps : ACTION 5 Update (as of 9 May 2018) Original report available at: Introduction On 9 May 2018, the INCLUSIVE FRAMEWORK on beps approved updates to the results of reviews of preferential tax regimes conducted in connection with beps ACTION 5. The data below presents the conclusions of the work on regime reviews, and which were most recently reported in Harmful Tax Practices 2017 Progress Report on Preferential Regimes.

The results will be updated from time to time as approved by the Inclusive Framework.

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  Framework, Action, Inclusive, Beps, Inclusive framework on beps, Action 5, Inclusive framework

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