Countering harmful tax practices: Over 54 000 exchanges on tax rulings carried out among more than 130 jurisdictions under the BEPS Action 5 standard
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Today, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings. This is the seventh annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings.
