OECD releases 2021 update on peer review of preferential tax regimes
Executive summary
On 5 August 2021, the Organisation for Economic Co-operation and Development (OECD) released an update on the results of the peer reviews of jurisdictions’ domestic laws under Action 5 (harmful tax practices) of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project. The results were approved on 7 June 2021 by the Inclusive Framework on BEPS.
The updated results cov…
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