New peer review results published by the OECD show strong compliance with BEPS Action 5 minimum standard on the exchange of information on tax rulings.
The reports – published on December 17, 2025, highlight continued progress and further enhancing transparency for tax administrations worldwide.
The reports indicate that more than 64,000 exchanges of information have taken place in respect of the over 28,500 tax rulings that have been identified to date. For the 2024 year in review specifically, over 5,500 exchanges of information took place in respect of the almost 2,300 identified tax rulings.
In addition, the new peer review results show that 113 jurisdictions are fully in line with the BEPS Action 5 minimum standard. The remaining 26 jurisdictions received 46 recommendations to strengthen their legal or operational framework to identify the relevant tax rulings and to spontaneously exchange information.
BEPS Action 5 minimum standard aims to ensure tax administrations are provided with the necessary information concerning their taxpayers to efficiently tackle tax avoidance and other BEPS risks as identified by the OECD Forum on Harmful Tax Practices.
This is the ninth annual peer review under the BEPS Action 5 minimum standard. The next peer review round will take place in 2027, covering the years 2025 and 2026.