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 13 regimes from the Forum on Harmful Tax Practices (FHTP) meeting in May 2026:
- Azerbaijan - Alat free economic zone (AFEZ)
- Status: Under review
- Comments: Ongoing monitoring following BEPS impact assessment
- Azerbaijan - Industrial parks
- Status: Under review
- Comments: BEPS impact assessment ongoing
- Azerbaijan - Tax exemption for micro bus…