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OECD Releases Latest Peer Review Results on Preferential Tax Regimes under BEPS Action 5

|Approved Changes|OECD-Anguilla-Bahamas-Bahrain-Barbados-Bermuda-British Virgin Islands-Cayman Islands-Croatia-Fiji-Guernsey-Hong Kong-Isle Of Man-Jersey-Malaysia-Trinidad and Tobago-Turks and Caicos Islands
OECD-Anguilla-Bahamas-Bahrain-Barbados-Bermuda-British Virgin Islands-Cayman Islands-Croatia-Fiji-Guernsey-Hong Kong-Isle Of Man-Jersey-Malaysia-Trinidad and Tobago-Turks and Caicos Islands

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.
    • …

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