Jurisdictions make further progress in addressing harmful tax practices under new review methodology (BEPS Action 5)
The latest peer review results on preferential tax regimes highlight jurisdictions’ continued efforts to address harmful tax practices through the implementation of BEPS Action 5 minimum standard, according to this news release on the website of the OECD. Further from the news release. First time revised peer review methodology At its 65th meeting held in May 2026, the OECD Forum on Harmful Tax Practices (FHTP) applied for the first time ...