The OECD announced the release of revisions to the BEPS Action 5 minimum standard on the spontaneous exchange of information on tax rulings on 8 September 2025.

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OECD releases revised BEPS Action 5 Transparency Framework and Exchange on Tax Rulings XML Schema

Today, the OECD released a set of revisions to the BEPS Action 5 minimum standard on the spontaneous exchange of information on…