Revised BEPS Action 5 Transparency Framework on Tax Rulings
收藏Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/revised-beps-action-5-transparency-framework-on-tax-rulings_1ab24e78-en.html
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The BEPS Action 5 minimum standard includes the standard on the spontaneous exchange of information on tax rulings (the “transparency framework”). As part of its ongoing monitoring efforts, the Inclusive Framework has completed a review of the transparency framework’s effectiveness, in line with the mandate set out in the Revised BEPS Action 5...
