OECD Peer Review Report on Exchange of Tax Rulings Indicated Significant Progress

The OECD has announced the release of the 2021 Peer Review Reports on the Exchange of Information on Tax Rulings under BEPS Action 5.

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Significant progress on countering harmful tax practices with almost 50 000 exchanges of information on tax rulings undertaken to date under the BEPS Action 5 standard

14/12/2022 – Today, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of info…