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Transparency on tax rulings

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The Inclusive Framework on BEPS 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 exchanges between jurisdictions having taken place.

Issue: 1514
Categories: News