New peer review results show strong compliance with BEPS Action 5 minimum standard on the exchange of information on tax rulings
On December 17, 2025, the 2024 Peer Review Reports on the Exchange of Information on Tax Rulings have been published on the website of the OECD. 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 ...
Peer review report 2024 on the exchange of information on tax rulings: Sint Maarten has met all aspects of the terms of reference for the calendar year 2024, no recommendations are made
On December 17, 2025, the 2024 Peer Review Reports on the Exchange of Information on Tax Rulings have been published on the website of the OECD. 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 ...
Peer review report 2024 on the exchange of information on tax rulings: Curaçao has met all aspects of the terms of reference for the calendar year 2024, except for (i) identifying rulings within the scope of the framework and under which category they fall, and (ii) completing exchanges in accordance with the timelines. The two recommendations received in the prior report remain in place
On December 17, 2025, the 2024 Peer Review Reports on the Exchange of Information on Tax Rulings have been published on the website of the OECD. 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 ...
Peer review report 2024 on the exchange of information on tax rulings: Aruba has met all aspects of the terms of reference for the calendar year 2024, no recommendations are made
On December 17, 2025, the 2024 Peer Review Reports on the Exchange of Information on Tax Rulings have been published on the website of the OECD. 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 ...
Public comments received on the Reports on Pillar One and Pillar Two Blueprints
As part of the ongoing work to develop a solution to the tax challenges of the digitalisation of the economy, the OECD/G20 Inclusive Framework on BEPS invited public comments on the Reports on the Pillar One and Pillar Two Blueprints. The OECD is grateful to the commentators for their input and now publishes the public comments received. This has been announced by the OECD in a press release dated 16 December 2020 ...
OECD publishes information on the state of implementation of the hard-to-value intangibles approach by members of the Inclusive Framework on BEPS
The OECD has published jurisdiction-specific information on the implementation of the hard-to-value intangibles ("HTVI") approach. To date, 40 jurisdictions have provided information on whether their domestic legal system provides for transfer pricing rules aimed at transactions involving HTVI. This has been announced by the OECD in a press release dated 16 December 2020. Furthermore from the press release: The publication of this information is part of the monitoring process of the implementation ...
Transparency on tax rulings now the global norm, according to new peer review assessments for over 120 jurisdictions
As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard. The conclusions show that transparency on tax rulings is now a fully-entrenched part of the international tax framework, with 20 000 tax rulings having been identified and 36 000 ...
Inclusive Framework Peer Review Report on the Exchange of Information on Tax Rulings: the Netherlands
As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard. The conclusions show that transparency on tax rulings is now a fully-entrenched part of the international tax framework, with 20 000 tax rulings having been identified and 36 000 ...
Inclusive Framework Peer Review Report on the Exchange of Information on Tax Rulings: Sint Maarten
As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard. The conclusions show that transparency on tax rulings is now a fully-entrenched part of the international tax framework, with 20 000 tax rulings having been identified and 36 000 ...
Inclusive Framework Peer Review Report on the Exchange of Information on Tax Rulings: Curaçao
As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard. The conclusions show that transparency on tax rulings is now a fully-entrenched part of the international tax framework, with 20 000 tax rulings having been identified and 36 000 ...
Inclusive Framework Peer Review Report on the Exchange of Information on Tax Rulings: Aruba
As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard. The conclusions show that transparency on tax rulings is now a fully-entrenched part of the international tax framework, with 20 000 tax rulings having been identified and 36 000 ...