INCLUSIVE FRAMEWORK ON BEPS: ACTION 5 - OECD

HARMFUL TAX PRACTICES 2017 PROGRESS REPORT ON PREFERENTIAL REGIMES OECD 2017 1 Harmful Tax Practices 2017 Progress Report on Preferential Regimes INCLUSIVE FRAMEWORK ON beps : ACTION 5 Update (as of 9 May 2018) Original report available at: Introduction On 9 May 2018, the INCLUSIVE FRAMEWORK on beps approved updates to the results of reviews of preferential tax regimes conducted in connection with beps ACTION 5. The data below presents the conclusions of the work on regime reviews, and which were most recently reported in Harmful Tax Practices 2017 Progress Report on Preferential Regimes. New results have been agreed in respect of the following regimes: Jurisdiction Regime Status 1. Aruba Exempt company Under review (NEW) 2. Aruba Free zone Under review (NEW) 3. Barbados Shipping regime In the process of being eliminated (NEW) 4. Chile Business platform regime Potentially but not actually harmful From 1 January 2022: Abolished1 (NEW) 5.

7 See table 6.2 of the 2015 BEPS Action 5 Report 8 The tax reform bill, approved in June 2016 by the Federal Parliament was rejected by the Swiss voters on

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