Countering harmful tax practices: Peer review on exchange of information on tax rulings shows high level of compliance with BEPS Action 5 minimum standard

On Monday December 16, 2024, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 136 jurisdictions in relation to the spontaneous exchange of information on tax rulings. This has been announced with a news release on the website of the OECD. This is the eighth annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings, which aims to provide tax ...

Peer review on exchange of information on tax rulings: Sint Maarten has met all aspects of the terms of reference for the year in review, no recommendations are made

On Monday December 16, 2024, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 136 jurisdictions in relation to the spontaneous exchange of information on tax rulings. This has been announced with a news release on the website of the OECD. This is the eighth annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings, which aims to provide tax ...

Peer review on exchange of information on tax rulings: Curaçao has met all aspects of the terms of reference for the year in review, except for (a) identifying rulings within the scope of the transparency framework (and under which category of rulings they fall) and (b) completing exchanges of information on rulings in accordance with the timelines, for which two points Curaçao receives two recommendations

On Monday December 16, 2024, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 136 jurisdictions in relation to the spontaneous exchange of information on tax rulings. This has been announced with a news release on the website of the OECD. This is the eighth annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings, which aims to provide tax ...

Peer review on exchange of information on tax rulings: Aruba has met all aspects of the terms of reference for the year in review, no recommendations are made

On Monday December 16, 2024, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 136 jurisdictions in relation to the spontaneous exchange of information on tax rulings. This has been announced with a news release on the website of the OECD. This is the eighth annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings, which aims to provide tax ...