Harmful Tax Practices - 2018 Progress Report on Preferential Regimes

Foreword
Abbreviations and acronyms
Executive summary
	Notes
	References
Chapter 1.  The FHTP’s review of preferential regimes
	Notes
	References
Chapter 2.  Update on the status of regimes
	Regimes listed in the 2015 BEPS Action 5 report
	Regimes not listed in the 2015 BEPS Action 5 report
	References
Chapter 3.  Next steps
	Notes
	References
		Annex A. Output of BEPS Action 5 mandate for considering revisions or additions to FHTP framework
	1. Introduction
	2. Substantive updates to the FHTP framework
		2.1. Updating the factors in the 1998 Report for assessing regimes
		2.2. Resumption of application of substantial activities factor to no or only nominal tax jurisdictions
	3. Interpretive guidance on the application of existing factors for assessing regimes
		3.1. Introduction
		3.2. The relationship between the key factors for assessing regimes and the other factors
		3.3. Additional guidance on interpreting transparency and exchange of information factors
		3.4. Additional guidance on ring-fencing
	Notes
	References
		Annex B. Monitoring data on grandfathered non-IP regimes
	1. Introduction
	2. Approach to monitoring grandfathered non-IP regimes
	3. Identifying the data that should be collected
	4. Mode for making the data available to the FHTP
	5. Possible outcomes of monitoring process
	References
		Annex C. Key reference documents
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