OECD releases 2024 update on peer reviews under BEPS Action 5 on harmful tax practices

The updated results cover four preferential tax regimes.
The updated results also include conclusions from the third review of the substantial-activities requirements for jurisdictions with no or only nominal tax.
The release of the updated results provides information to taxpayers on the status of preferential regimes and substantial-activities requirements in jurisdictions that are relevant to the…

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