The Inclusive Framework on BEPS has released the latest peer review assessment report for 136 jurisdictions on the spontaneous exchange of information on tax rulings (BEPS Action 5) suggesting an ‘ongoing high level of compliance of Inclusive Framework members with the BEPS Action 5 minimum standard’.
The review finds that 104 jurisdictions are fully in line with the BEPS Action 5 minimum standard. The remaining 32 have been given recommendations for improvement.
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The Inclusive Framework on BEPS has released the latest peer review assessment report for 136 jurisdictions on the spontaneous exchange of information on tax rulings (BEPS Action 5) suggesting an ‘ongoing high level of compliance of Inclusive Framework members with the BEPS Action 5 minimum standard’.
The review finds that 104 jurisdictions are fully in line with the BEPS Action 5 minimum standard. The remaining 32 have been given recommendations for improvement.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
