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3 . The OECD Forum on Harmful Tax Practices serves as a crucial platform for scrutinizing preferential tax regimes and ensuring adherence to international standards.

3.The OECD Forum on Harmful Tax Practices serves as a crucial platform for scrutinizing preferential tax regimes and ensuring adherence to international standards. As part of the BEPS project, this forum conducts reviews of preferential regimes to identify and address practices that facilitate base erosion and profit shifting.
Critically evaluate the BEPS project's effectiveness in addressing preferential regimes.

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