Harmful Tax Practices - 2018 Progress Report on Preferential Regimes by OECD

Author:OECD
Language: eng
Format: epub
Tags: taxation
Publisher: OECD Publishing
Published: 2019-01-29T00:00:00+00:00

Table A.1. Substantive updates to the FHTP Framework

Issue

Outcome

Substantive updates to the FHTP Framework

Updating the key factors in the 1998 Report for assessing regimes.

There are five key factors, including substantial activities as one of the key factors.

The factor regarding access to a wide network of tax treaties is no longer useful for assessing regimes.

The factor regarding promotion of a regime as a tax minimisation vehicle is no longer useful, in itself, for assessing regimes, although such promotion could prompt inquiry by reference to other factors.

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