OECD Publishes Eighth Annual Peer Review Reports on the Exchange of Information on Tax Rulings
The OECD published the Harmful Tax Practices – 2023 Peer Review Reports on the Exchange of Information on Tax Rulings on 16 December 2024. The key findings are summarized as follows:
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Key findings
Key findings from this eighth annual peer review include:
- As at 31 December 2023, over 26,000 tax rulings in scope of the transparency framework had been issued by the jurisdictions being re…