Base erosion and profit shifting

Continued progress on countering harmful tax practices as jurisdictions bring their preferential regimes in line with international standards


21/06/2023 – Jurisdictions continue making progress on implementing the international standard under BEPS Action 5 to address harmful tax practices, as the OECD/G20 Inclusive Framework on BEPS releases new results on preferential tax regimes.


At its April 2023 meeting, the Forum on Harmful Tax Practices (FHTP) reached new conclusions on five regimes as part of the implementation of the BEPS Action 5 minimum standard on harmful tax practices.


The results are as follows:

  • three regimes are abolished (one for Aruba and two for San Marino);
  • one regime was amended to be in line with the standard and is now not harmful (Jordan); and
  • one regime is now in the process of being amended (Albania).


Since the start of the OECD/G20 BEPS Project tackling international tax avoidance, the FHTP has reviewed 319 preferential regimes with the following outcomes:


The FHTP will soon commence its annual monitoring of substantial activities requirements for no or only nominal tax jurisdictions and review any new and outstanding regimes of Inclusive Framework members. Furthermore, the FHTP is currently undertaking its seventh annual peer review of the BEPS Action 5 transparency framework.


For more information on BEPS Action 5, see


Media queries should be directed to Manal Corwin, Director of the OECD Centre for Tax Policy and Administration (+33 1 45 24 18 80), or Achim Pross, Deputy Director of CTPA (+33 1 45 24 98 92).



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