OECD Peer Review Report on Exchange of Tax Rulings Finds that 100 Jurisdictions are Fully in Line with BEPS Action 5 Minimum Standard

The OECD has announced the release of the 2022 Peer Review Reports on the Exchange of Information on Tax Rulings, finding that 100 jurisdictions are fully in line with the BEPS Action 5 minimum standard.

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Countering harmful tax practices: Over 54 000 exchanges on tax rulings carried out among more than 130 jurisdictions under the BEPS Action 5 standard

13/12/2023 – Today, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in rel…