The OECD published the Harmful Tax Practices – 2023 Peer Review Reports on the Exchange of Information on Tax Rulings on 16 December 2024. The key findings are summarized as follows:
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Key findings
Key findings from this eighth annual peer review include:
- As at 31 December 2023, over 26,000 tax rulings in scope of the transparency framework had been issued by the jurisdictions being reviewed. This is the cumulative figure, including certain past rulings issued since 2010. Over 1,900 …