OECD: Preferential tax regimes under BEPS Action 5
Latest peer review results
The Organisation for Economic Cooperation and Development (OECD) today released the latest peer review results on preferential tax regimes under BEPS Action 5.
According to the OECD release, the Forum on Harmful Tax Practices’ (FHTP) November 2025 meeting resulted in new conclusions on four regimes. Three newly introduced regimes were examined, with two being assessed as not harmful (Ireland and Peru), while one was found to have been abolished (Fiji). In addition, one regime that had previously been under review was confirmed as abolished (Fiji).