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 tax rulings (the "transparency framework"). As part of its ongoing monitoring efforts, the OECD/G20…