On 5 January 2023, the new results of the Peer Review on Harmful Tax Practices were published, reflecting the "Abolished" status of the Honduran Special Development and Employment Zones (ZEDE) regime.This status was determined after the Honduran National Congress approved the total repeal of the ZEDE regime in the country on 20 April 2022.Background On 27 July 2022, the Organisation for Economic Co-operation and Development (OECD) published the results of the Harmful Tax Practices Peer Review Results, through which it reviews, among others, the potential harmful aspects of certain preferential regimes under Action 5 of the Base Erosion and Profit...