Version française

Le présent recueil inclut les versions en français des rapports d’examen du Bénin, du Burkina, du Congo, de la France, de Gabon, du Maroc, de la République démocratique du Congo et du Sénégal.

• Télécharger les Rapports 2021 d'examen par les pairs relatifs à l'échange de renseignements sur les décisions fiscales

Previous editions

• 2022 Peer Review Reports - This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard and covers 131 jurisdictions. It assesses implementation for the 1 January-31 December 2022 period.
• 2020 Peer Review Reports – This report reflects the outcome of the fifth annual peer review of the implementation of the Action 5 minimum standard and covers 131 jurisdictions. It assesses implementation for the 1 January-31 December 2020 period.

• 2019 Peer Review Reports – This report reflects the outcome of the fourth annual peer review of the implementation of the Action 5 minimum standard and covers 124 jurisdictions. It assesses implementation for the 1 January-31 December 2019 period.
• 2018 Peer Review Reports – This report reflects the outcome of the third annual peer review of the implementation of the Action 5 minimum standard and covers 112 jurisdictions. It assesses implementation for the 1 January-31 December 2018 period.
• 2017 Peer Review Reports – This report reflects the outcome of the second annual peer review of the implementation of the Action 5 minimum standard and covers 92 jurisdictions. It assesses implementation for the 1 January-31 December 2017 period.
• 2016 Peer Review Reports – The first annual report on compliance with the transparency framework covers the jurisdictions which participated in the BEPS Project before the creation of the Inclusive Framework. It assesses implementation for the 1 January-31 December 2016 period.

NEWS

• 13/12/2023 - Over 54 000 exchanges on tax rulings carried out among more than 130 jurisdictions under the BEPS Action 5 standard
• 14/12/2022 - Significant progress on countering harmful tax practices with almost 50 000 exchanges of information on tax rulings undertaken to date under the BEPS Action 5 standard
• 14/12/2021 - Over 130 jurisdictions comprehensively reviewed in the latest BEPS Action 5 peer review on tax rulings
• 22/02/2021 - OECD agrees new peer review process to foster transparency on tax rulings
• 15/12/2020 - Transparency on tax rulings now the global norm, according to new peer review assessments for over 120 jurisdictions
• 23/12/2019 - BEPS Action 5 minimum standard: Transparency on tax rulings continues to increase
• 13/12/2018 - Transparency on tax rulings significantly increased, according to OECD peer reviews on BEPS Action 5 minimum standard
• 04/12/2017 - OECD releases first peer reviews of the BEPS Action 5 minimum standard on spontaneous exchange on tax rulings

COMPARE YOUR COUNTRY

 Discover the international state of play with this interactive map presenting key indicators and outcomes of the OECD's work on international tax matters.

FURTHER INFORMATION

The Action 5 minimum standard consists of two parts. One part relates to preferential tax regimes, where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. The second part includes a commitment to transparency through the compulsory spontaneous exchange of relevant information on taxpayer-specific rulings which, in the absence of such information exchange, could give rise to BEPS concerns.

• Find out more about the BEPS Action 5 peer review and monitoring process
• Contact us by e-mail: ctp.beps@oecd.org
• Follow us on social media: @OECDtax (X/Twitter) & OECD Tax (LinkedIn)