When OECD published its final BEPS reports at the end of 2015 it identified four minimum standards under the 15 part Action Plan.
We reported in 2017 on these minimum standards when the monitoring and review process was getting underway to ensure that the minimum standards were in place OECD BEPS Minimum Standards and Peer Reviews
The BEPS work is now undertaken by the Inclusive Framework of countries of which there were 127 countries in January 2019: you can view these countries by clicking here.
OECD has now published an update on its Action 5 work dealing with Harmful Tax Practices, the other part of its Action 5 work is in relation to tax rulings. See Harmful Tax Practices – 2018 Progress Report on Preferential Regimes
The latest assessment by the OECD Forum on Harmful Tax Practices (FHTP) which is responsible for this part of the work has yielded new conclusions on 57 regimes, namely: