Base erosion and profit shifting

Countering harmful tax practices: Over 54 000 exchanges on tax rulings carried out among more than 130 jurisdictions under the BEPS Action 5 standard


13/12/2023 – Today, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings. This is the seventh annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings, which aims to provide tax administrations with the necessary information concerning their taxpayers to efficiently tackle tax avoidance and other BEPS risks.


The 2022 Peer Review Reports on the Exchange of Information on Tax Rulings indicates that over 54 000 exchanges of information have taken place in respect of the over 24 000 tax rulings that have been identified.


Furthermore, the new peer review results show that 100 jurisdictions are fully in line with the BEPS Action 5 minimum standard. The remaining 31 jurisdictions received a total of 58 recommendations to improve their legal or operational framework to identify the relevant tax rulings and exchange information. The feedback given by Inclusive Framework members under this peer review process and in earlier years has allowed several jurisdictions to revise their processes and improve the clarity and quality of the information exchanged.


The Inclusive Framework will continue to pursue progress in this area, with the next annual peer review for the year 2023 focusing on actions taken by jurisdictions to respond to remaining recommendations.


For more information on the BEPS Action 5 peer review and monitoring process, visit


Media queries should be directed to Manal Corwin, Director of the OECD Centre for Tax Policy and Administration (CTPA), or the CTPA Communications Office.


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