Harmful Tax Practices - 2022 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. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.