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OECD 2000 Progress Report: Towards Global Tax Co-operation: Progress in Identifying and Eliminating Harmful Tax Practices

Published 2000

The OECD released the Progress Report "Towards Global Tax Co-operation: Progress in Identifying and Eliminating Harmful Tax Practices" in 2000.

The report "includes proposals by the Committee on Fiscal Affairs (the "Committee") on the follow-up for preferential regimes, for jurisdictions meeting the tax haven criteria, and for non-member economies.

With regard to the preferential tax regime work, the Committee has endorsed the development on a generic basis of guidance on applying the preferential regime criteria of the 1998 Report to the categories and types of preferential regimes that are represented among the regimes identified as potentially harmful. ...The application notes will assist Member countries in determining which of their potentially harmful regimes are, or could be applied to be, actually harmful, and then in determining how to remove the harmful features of such harmful regimes."

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