OECD releases revised BEPS Action 5 Transparency Framework and Exchange on Tax Rulings XML Schema
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/about/news/announcements/2025/09/oecd-releases-revised-beps-action-5-transparency-framework-and-exchange-on-tax-rulings-xml-schema.html
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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”).
