• Bookmarks

    Bookmarks

  • Concepts

    Concepts

  • Activity

    Activity

  • Courses

    Courses


Harmful tax practices refer to strategies and policies adopted by jurisdictions that erode the tax base of other countries, often through preferential tax regimes and lack of transparency. These practices can lead to unfair tax competition and are a focus of international efforts to promote tax fairness and prevent base erosion and profit shifting (BEPS).
History Empty State Icon

Log in to see lessons

3