In a letter to the Dutch House of Representatives dated 11 January 2017, Secretary of Finance Eric Wiebes provides an update on the exchange of cross-border tax rulings and advance pricing agreement as per the BEPS Action 5 and the Council Directive (EU) 2015/2376, which was recently transposed into Dutch Law. Under BEPS Action 5, information on past rulings was to be exchanged by the end of 20…