Outcomes of the review of preferential tax regimes by the OECD Forum on Harmful Tax Practices

Update as of February 2024

Harmful
1
Potentially harmful but not actually harmful
7
Not operational
3
In the process of being eliminated/amended
12
Abolished
123
Out of scope and out of scope (amended)
39
Disadvantaged areas
3
Not harmful and not harmful (amended)
134
Total number of regimes: 322
Source: OECD (2024) Harmful Tax Practices - Peer Review Results on Preferential Regimes | oe.cd/bepsaction5Created with Datawrapper