The OECD has issued a release announcing a new peer review process for transparency on tax rulings as per BEPS Action 5. --- OECD agrees new peer review process to foster transparency on tax rulings 22/02/2021 - 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 (also available in French). This includes enhanced Terms...