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 four regimes from the Forum on Harmful Tax Practices (FHTP) meeting in November 2025:
- Fiji - Original Income communication technology (ICT) business investment incentives
- Status: Abolished
- Comments: Grandfathering not in accordance with FHTP's timelines, but no BEPS impact
- Fiji - Export income deduction regime
- Status: Abolished
- Comments: …