Harmful Tax Practices - 2021 Peer Review Reports on the Exchange of Information on Tax Rulings

Under the BEPS Action 5 minimum standard members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings.