Harmful Tax Practices - 2020 Peer Review Reports on the Exchange of Information on Tax Rulings

BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which in the absence of transparency could give rise to BEPS concerns.