OECD Releases Revised BEPS Transparency Framework on Tax Rulings
Posted on
OECD Releases Revised BEPS Transparency Framework on Tax Rulings
The OECD inclusive framework on base erosion and profit shifting on September 8 published a set of revisions to the action 5 minimum standard on the exchange of information on tax rulings, including an updated template for exchanges; recommendations for efficiently completing the template; amended terms of references applicable for the 2025-2026 fiscal year and onward; an improved peer review assessment methodology beginning in 2026; and clarifications for identifying tax practice risks and information exchange expectations.
To read more go here Subscription Required
Member Companies
