The OECD Inclusive Framework on BEPS has released its 2020 peer review assessments of 131 jurisdictions in relation to the exchange of information on tax rulings.
According to the 2020 peer review reports, 95 jurisdictions are now fully in line with the BEPS Action 5 minimum standard on tax rulings, with the remaining 36 jurisdictions receiving one or more recommendations to improve their legal or operational framework to identify and exchange tax rulings.
The OECD Inclusive Framework on BEPS has released its 2020 peer review assessments of 131 jurisdictions in relation to the exchange of information on tax rulings.
According to the 2020 peer review reports, 95 jurisdictions are now fully in line with the BEPS Action 5 minimum standard on tax rulings, with the remaining 36 jurisdictions receiving one or more recommendations to improve their legal or operational framework to identify and exchange tax rulings.
