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Corporate Social Responsibility

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Revised BEPS Action 5 Transparency Framework on tax rulings

Sep 08, 2025

The OECD has published a revised BEPS Action 5 Transparency Framework on tax rulings following its review of the of the effectiveness of the transparency framework. This review has resulted in several changes to enhance the effectiveness. In addition, the report contains revised terms of reference applicable from the 2025 review year, as well as the revised assessment methodology for peer reviews to commence in 2026.

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