Skip to main content

OECD: Preferential tax regimes under BEPS Action 5

Latest peer review results

Share
February 12, 2026

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).

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline