The OECD has announced the release of the latest peer review results on preferential tax regimes under BEPS Action 5. This includes new conclusions on eight regimes from the Forum on Harmful Tax Practices (FHTP) meeting in December 2024. Barbados - Patent box Status: Not harmful Comments: New regime, designed in compliance with FHTP standards. Croatia - Investment promotion act Status: Not harmful (amended) Comments: Substance requirements (non-IP) in place. No grandfathering provided. Fiji - Revised Income communication technology (ICT) business investment incentives Status: Not harmful Comments: New regime, designed in compliance with FHTP standards. Fiji - Original Income communication...