Harmful Tax Practices – 2018 Peer Review Reports on the Exchange of Information on Tax Rulings by OECD

Author:OECD
Language: eng
Format: epub
Tags: taxation
Publisher: OECD Publishing
Published: 2019-12-23T00:00:00+00:00

Completion and exchange of templates (ToR II.5.3, II.5.4, II.5.5, II.5.6, II.5.7)

In the prior year peer review report, it was determined that Japan’s completion and exchange of templates were sufficient to meet the minimum standard. Japan’s implementation in this regard remains unchanged, and therefore continues to meet the minimum standard.

For the year in review, the timeliness of exchanges is as follows:

Past rulings in the scope of the transparency framework

Number of exchanges transmitted by 31 December 2018

Delayed exchanges

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