OECD releases latest results on preferential regimes

Jul 29, 2019

Last week, the Inclusive Framework on BEPS approved the latest results of the reviews of jurisdictions’ domestic laws which were carried out by the OECD Forum on Harmful Tax Practices (FHTP).

The reviews covered preferential tax regimes and the substantial activities standard for “no or only nominal tax jurisdictions”. The FHTP reviewed the domestic laws of the 12 “no or only nominal tax jurisdictions” and considered 56 preferential tax regimes. The FHTP has reviewed 287 regimes since the start of the BEPS Project. Read more.