OECD's peer-review report on spontaneous exchange of rulings cover 44 countries including India

Dec 04,2017

OECD releases the first peer review on BEPS Action 5 (minimum standard) on spontaneous exchange of tax rulings such as advance pricing agreements (APAs), permanent establishment (PE) rulings, related party conduit rulings and rulings on preferential regimes, covering 44 countries including India; Report notes that more than 10,000 tax rulings in the scope of the transparency framework had been issued by the jurisdictions under review and almost 6500 exchanges of i...


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