The OECD has announced the release of the second annual peer review report on the spontaneous exchange of information on tax rulings, which is a minimum standard under BEPS Action 5 (Harmful Tax Practices).
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13/12/2018 - As part of continuing efforts to improve tax transparency, the Inclusive Framework on BEPS has now assessed 92 individual jurisdictions' progress in spontaneously exchanging information on tax rulings, in accordance with Action 5 of the OECD/G20 BEPS package.
The 2017…