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Exchange on Tax Rulings Status Message XML Schema: User Guide for Tax Administrations

 

Exchange on Tax Rulings Status Message XML Schema: User Guide for Tax Administrations

 


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This publication contains the OECD's standardised IT-format for providing structured feedback on exchanges on tax rulings (ETR) pursuant to BEPS Action 5 – the ETR Status Message XML Schema – as well as the related User Guide.

The first and current 2017 version of the ETR Status Message Schema and User Guide is applicable for all exchanges until 31 March 2020, whereas the second, the new June 2019 version will be in use as from 1 April 2020.

The ETR Status Message XML Schema allows Competent Authorities that have received information on tax rulings through the ETR XML Schema to report back to the sending Competent Authority, whether the file received contained any file and/or correction-related record errors.

 

NEWS

 

FURTHER INFORMATION

 

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