OECD releases first peer reviews of the BEPS Action 5 minimum standard on spontaneous exchange on tax rulings

04/12/2017 – As part of continuing efforts to improve tax transparency and the international tax framework, the OECD has released the first analysis of individual countries’ progress in spontaneously exchanging information on tax rulings in accordance with Action 5 of the BEPS package of measures released in October 2015.