The tax documents released today include nearly 550 individual rulings from 2002 to 2010.

Today’s release marks the first time that these documents have been made public. The leaked information highlights negotiations between the Luxembourg tax authorities and the multinational companies, expedited by leading accounting firms, particularly Big Four giants like PwC.

The publication comes as the Organisation for Economic Cooperation and Development (OECD) ramps up its plans to clamp down on blatant profit shifting, with measures to reduce beneficial transfer pricing and hybrid mismatches, as part of its BEPS Action Plan.