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OECD Announces Progress in Addressing Harmful Tax Practices with Respect to Regimes in Armenia, Bulgaria, Croatia, Eswatini, and Hong Kong

|Approved Changes|OECD-Armenia-Bulgaria-Croatia-Eswatini (formerly Swaziland)-Hong Kong
OECD-Armenia-Bulgaria-Croatia-Eswatini (formerly Swaziland)-Hong Kong

On 27 August 2024, the OECD issued a release announcing that Inclusive Framework members have made further progress in addressing harmful tax practices as per BEPS Action 5. In particular, conclusions have been made in respect of different regimes in Armenia, Bulgaria, Croatia, Eswatini, and Hong Kong:

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Inclusive Framework Members make further progress in addressing harmful tax practices

Jurisdictions have made further progress in addressing harmful tax practices through the implement…

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