Harmful tax measures typically involve lack of transparency, lack of exchange of information, and a more favourable tax treatment of non-resident companies compared with resident ones.
Kahjulikud maksumeetmed tähendavad tavaliselt läbipaistvuse puudumist, teabevahetuse puudumist ja mitteresidentidest ettevõtete soodsamat maksukohtlemist võrreldes residentidega.