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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Forum on Harmful Tax Practices

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Name, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . }

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Attributes

Name
Forum on Harmful Tax Practices
Name
Forum on Harmful Tax Practices
Name
Forum sur les pratiques fiscales dommageables
Name
Forum sulle pratiche fiscali dannose
dateModified
2024-06-03T08:35:25.4915710Z
Identifier
444933
Alternate name
FHTP
Alternate name
FHTP
Alternate name
FHTP
URL
https://www.termdat.bk.admin.ch/entry/444933
citation
FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-02-28](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))
citation
ESTV, Glossar Steuervorlage 17 (SV 17), 2017-09-06 ([Internet, 2018-02-28](https://www.newsd.admin.ch/newsd/message/attachments/49589.pdf))
citation
AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-02-28](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
citation
AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-02-28](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))
position
1
Linguistic Context
[...] il forum sulle pratiche fiscali dannose si prefigge di identificare ed evitare pratiche fiscali dannose negli Stati membri dell’OCSE e in altri Paesi.
Linguistic Context
[Le] Forum vise à signaler les pratiques fiscales dommageables existant dans les pays membres de l'OCDE ainsi que dans d'autres pays afin de les empêcher.
Linguistic Context
Das "Forum gegen schädliche Steuerpraktiken" bezweckt, schädliche Steuerpraktiken in OECD-Mitgliedstaaten und weiteren Ländern aufzuzeigen und zu verhindern.
Linguistic Context
The FHTP aims to highlight and prevent harmful tax practices in OECD member states as well as other countries.
Term Note
EXP: die Schweiz ist in diesem Gremium vertreten
Term Note
EXP: the Forum on Harmful Tax Practices (FHTP) is the body that has the mandate to monitor and review tax practices of jurisdictions around the world, focussing on the features of preferential tax regimes (a); Switzerland is represented in this body (b)
Term Note
EXP: FHTP est l'abréviation de l'anglais "Forum on Harmful Tax Practices" (a); organe chargé de suivre et d'examiner les pratiques fiscales des pays du monde entier, en centrant son attention sur les caractéristiques de régimes fiscaux préférentiels (b); la Suisse y est représentée (c)
Term Note
USG: non ufficiale; traduzione corrente; EXP: la Svizzera è rappresentata in questo organo
termNoteCitation
(a) OECD, Harmful Tax Practices - 2017 Progress Report on Preferential Regimes, p. 11; (b) FTA, Tax proposal 17 (TP 17) Glossary, 2017-09-06 ([Internet, 2018-02-28](https://www.admin.ch/ch/d/gg/pc/documents/2897/Tax-proposal-17_Glossary_en.pdf))
termNoteCitation
(a) ChF, Section de terminologie, 2018; (b) d'après OCDE, Pratiques fiscales dommageables - Rapport d'étape de 2017 sur les régimes préférentiels, 2017-11, p. 11 ([Internet, 2018-04-05](https://read.oecd-ilibrary.org/taxation/pratiques-fiscales-dommageables-rapport-d-etape-de-2017-sur-les-regimes-preferentiels_9789264283961-fr#page13)); (c) AFC, Glossaire Projet fiscal 17 (PF 17), 2017-09-06 ([Internet, 2018-02-28](https://www.newsd.admin.ch/newsd/message/attachments/49598.pdf))
termNoteCitation
(EXP) AFC, Glossario Progetto fiscale (PF 17), 2017-09-06 ([Internet, 2018-02-28](https://www.newsd.admin.ch/newsd/message/attachments/49609.pdf))
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Outgoing Relationships

property object
seeAlso Base Erosion and Profit Shifting
inDefinedTermSet Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
has part FHTP
has part Forum gegen schädliche Steuerpraktiken
has part Forum on Harmful Tax Practices
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
termDomain ECONOMY
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