OECD releases latest results on preferential regimes and new results on no or only nominal tax jurisdictions

Progress continues on implementing the BEPS Action 5 minimum standard, with a further 22 jurisdictions changing their laws to address harmful tax practices. On 19 July 2019, the Inclusive Framework on BEPS approved the latest results of reviews of jurisdictions' domestic laws conducted by the OECD Forum on Harmful Tax Practices (FHTP). The review covered ...
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OECD-FHTP review of preferential regimes – Aruba

On 19 July 2019, the Inclusive Framework on BEPS approved the latest results of reviews of jurisdictions' domestic laws conducted by the OECD Forum on Harmful Tax Practices (FHTP). The review covered not only preferential tax regimes, but the results of the review of the substantial activities factor for no only nominal jurisdictions. This was ...
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OECD 2018 Progress Report on Preferential Regimes: Aruba regimes in the process of being eliminated/amended

The OECD has released today its new publication, Harmful Tax Practices - 2018 Progress Report on Preferential Regimes (hereafter “the Progress Report”, or “the report”), which contains results demonstrating that jurisdictions have delivered on their commitment to comply with the standard on harmful tax practices, including ensuring that preferential regimes align taxation with substance. The release ...
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OECD releases decisions on 11 preferential regimes of BEPS Inclusive Framework Members

The Inclusive Framework on BEPS released the updates to the results for preferential regime reviews conducted by the Forum on Harmful Tax Practices (FHTP) in connection with BEPS Action 5. This follows from a press release published on the website of the OECD on 17 May 2018. Four new regimes were designed to comply with FHTP standards, meeting ...
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