Tax Incentives in the BEPS Era by Cotrut Madalina;Munyandi Kennedy;
Author:Cotrut, Madalina;Munyandi, Kennedy;
Language: eng
Format: epub
Publisher: IBFD Publications USA, Incorporated
Published: 2018-08-15T00:00:00+00:00
Customs
No customs duties
Not relevant
Other leniencies
No or limited excise duties, e.g. on alcohol, tobacco, etc.
No or limited excise duties, e.g. on alcohol, tobacco, etc.
Administrative issues
Easy to establish companies, limited bureaucracy and companies typically receiving operating licences for specified periods
Easy to establish companies, limited bureaucracy, no exchange of tax information, lack of transparency, usually with law and accounting services available
5.5. Interaction with the OECD BEPS Project
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