BEPS Action 5 minimum standard: Transparency on tax rulings continues to increase
Released 23 December 2019
The OECD Inclusive Framework on BEPS has reported that it has assessed 112 jurisdictions' progress in spontaneously exchanging information on tax rulings, in accordance with Action 5 of the OECD/G20 BEPS package.
This includes the first review for newer members of the Inclusive Framework, as well as certain developing countries that had requested additional time and were deferred from the previous years' peer reviews.
For further details on the reviews, see http://www.oecd.org/tax/beps-action-5-minimum-standard-transparency-on-tax-rulings-continues-to-increase.htm.