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


14/12/2022 – 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 sixth 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 2021 Peer Review Reports on the Exchange of Information on Tax Rulings indicate that significant progress continues in countering harmful tax practices. Almost 50 000 exchanges of information have taken place to date in respect of the 23 000 tax rulings that have been identified.


The new peer review results also show that 73 jurisdictions are fully in line with the BEPS Action 5 minimum standard, with the remaining 58 jurisdictions receiving a total of 61 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 a number of 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 of the year 2022, to continue to track the progress of jurisdictions and actions taken to respond to any remaining recommendations.


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


Media queries should be directed to  Grace Perez-Navarro (+33 1 45 24 18 80), Director of the OECD Centre for Tax Policy and Administration (CTPA) or Achim Pross (+33 1 45 24 98 92), Acting Deputy Director of CTPA.


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