The OECD released the 2024 Peer Review Reports on the Exchange of Information on Tax Rulings on 17 December 2025, covering 139 jurisdictions on the spontaneous exchange of information on tax rulings under the BEPS Action 5 minimum standard. Key findings are highlighted as follows:
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Key findings
Key findings from this ninth annual peer review include:
- As at 31 December 2024, over 28,500 tax rulings in scope of the transparency framework had been issued by the jurisdictions being revie…