BEPS Action 5 sweeps up preferential tax regimes

October 17 2017

A new report by the OECD on harmful tax practices shows the large scale of legislative changes that have taken aim at preferential tax schemes. The majority of intellectual property regimes deemed as inconsistent with BEPS have been amended to fall in line with the nexus standard.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

KPMG gears up for hearing amid confidential leaks scandal

The scandal has come just three years after the PwC tax leaks controversy and has prompted KPMG’s Australian chief executive to resign

Sam Sholli, June 10 2026

Direct Tax

r and d - acronym from wooden blocks with letters. background hands on a laptop with blur. business concept.

Capital v revenue in R&D – isolated concerns or a future battleground? Part one

In the first of a two-part series on capital v revenue in R&D, Jayne Stokes explores these key concepts and where UK companies need to tread carefully

Jayne Stokes, June 09 2026

Direct Tax

A&M Tax continues Europe push with Sweden launch

Magnus Pantzar is set to join as managing director after spending nearly a decade as EQT’s global head of tax

Sam Sholli, June 08 2026

Direct Tax

Pillar two criticism fair despite filing penalty waiver: BDO tax leader

The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals

Sam Sholli, June 08 2026

Direct Tax