Progress has been made in the fight against harmful tax practices, according to a report published on Wednesday 21 June by the Organisation for Economic Co-operation and Development (OECD).
Indeed, jurisdictions are continuing to make progress in implementing the international standard set out in the strategy to combat the erosion of tax bases and profit shifting (BEPS), which refers to tax planning strategies. According to the study, three regimes have been abolished: one in Aruba and two...