OECD agrees new peer review process to foster transparency on tax rulings
In order to maintain and further improve transparency on tax rulings, the OECD/G20 Inclusive Framework on BEPS, which groups over 135 countries and jurisdictions on an equal footing for multilateral negotiation of international tax rules, approved the process for the BEPS Action 5 peer review of the transparency framework for the years 2021 to 2025. This has been announced by the OECD with a press release dated 22 February 2021 ...