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</html>";s:4:"text";s:4903:"<br>The OECD’s earlier work on harmful tax practices, which began in 1998, was not particularly influential in reducing harmful regimes. These minimum standards are organised around three areas: (i) ensuring that the mutual agreement procedure obligations under double taxation agreements (DTAs) are carried out in good faith and that disputes leading to a mutual agreement procedure are resolved in a timely manner; (ii) ensuring that administrative processes to prevent and resolve DTA disputes in a timely manner are effectively implemented; and (iii) ensuring that taxpayers are able to use the mutual agreement procedure when they are entitled to do so. ii) The FHTP will continue to conduct the yearly monitoring process in order to ensure if the implementation of certain aspects is in practice effectively meeting the standard. <br> <br>On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project. Those regimes relate to the following countries: Antigua and Barbuda, Barbados, Belize, Botswana, Costa Rica, Curaçao, France, Jordan, Macau (China), Malaysia, Panama, Saint Lucia, Saint Vincent and the Grenadines, the Seychelles, Spain, Thailand and Uruguay. <br> <br>However, the OECD and G20 countries involved in the FHTP considered it too early to accurately define areas in which the existing criteria may fall short because it is not yet possible to evaluate the impact of the elaboration of the substantial activity criterion and increased transparency. The Final Report gives the example of excess profit rulings, informal capital rulings and similar rulings that recognize the contribution of capital or an asset and provide for an adjustment that reduces the taxable profits (e.g., through a deemed interest deduction on an interest free loan). The OECD believes there is a risk that new entrants will seek to structure into existing regimes with a view to benefiting from grandfathering. The Harmful Tax Practices Report lists types of activities that could be used to establish a link with different types of financial and other service activities, namely headquarters regimes, distribution and service centers, financing or leasing, fund management, banking and insurance and shipping. <br> <br>The monitoring of the implementation of minimum standards in line with BEPS action 6 has been launched and an initial report is scheduled for publication in early 2019. In addition, IP regimes should essentially be limited to patents (under a broad definition) and copyrighted software. <br> A third report on confidentiality and the proper use of the country-by-country reports is planned for 2020. BEPS Action 5: Harmful tax practices. While the 2014 Progress Report only referred to rulings on preferential regimes, the Final Report foresees information exchange on taxpayer-specific rulings that fall in one of six categories. The first is to require substantial activity for preferential regimes and the second is to improve transparency. Going forward, it will be considered alongside the four key factors when determining whether a regime is potentially harmful. members of the Inclusive Framework on BEPS commit to implementing the Action 5 minimum standard, and commit to participating in the peer review. On 5 October 2015, the Organisation for Economic Co-operation and Development (OECD) released its final report on Action 5, Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance (the Harmful Tax Practices Report or the Final Report), under its Action Plan on Base Erosion and Profit Shifting (BEPS). If this criterion is not met then by definition the regime is not considered harmful. ii) Annex B sets out the data points and process for carrying out the monitoring of grandfathering for non-IP regimes. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. An artificial definition of the tax base. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. <br> <br>According to the OECD, “expenditures act as a proxy for substantial activities.”. The first report was published on 24 May 2018 by the OECD. <br> <br>The 2018 Progress Report includes new conclusions on 57 regimes, including the 44 regimes where jurisdictions have delivered on their commitment to make legislative changes to abolish or amend the regime. Perhaps the only big surprise was that the Final Report’s conclusions regarding exchange of information on tax rulings will cover essentially all cross-border rulings, and not just those pertaining to preferential regimes (as stated in the 2014 draft recommendations). 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