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The OECD has announced new conclusions finding that jurisdictions continue to make progress in addressing harmful tax practices. --- Inclusive Framework Members continue countering harmful tax practices 06/02/2024 – Jurisdictions continue to make progress in addressing harmful tax practices through the implementation of the international standard under BEPS Action 5. This progress is evident in the release of new results on preferential tax regimes and substantial activities in no or only nominal tax jurisdictions. Preferential tax regimes At its October 2023 meeting, the Forum on Harmful Tax Practices (FHTP) reached new conclusions on four regimes as part of the implementation...