HPTR definition
HPTR means any preferential tax measure regarded as harmful under the EU list of non-cooperative jurisdictions for tax purposes, as set forth in Annex I and Annex II of the European Council conclusions on the revised EU list of non-cooperative jurisdictions for tax purposes, initially adopted by the European Council on 5 December 2017 (under criterion 2.1), and as further detailed in the overview of the preferential tax regimes examined by the Code of Conduct Group (Business Taxation) , as may be amended from time to time.
Examples of HPTR in a sentence
The following priority wait list data codes have been excluded from the calculation of P6 this year: NSW: HPTR (Priority Tenancy Reinstatement); Vic: SUP (Supported Housing and 1O related codes to this category—¥OD {¥ajor/Full ¥odifications} were included) and HASP (Housing and Support); Qld: CGRS (Cultural Grounds), EEND (Employment/Educational Needs), PIAL (Previous Inappropriate Allocation) and WITP (Witness Protection).