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The cited IUPAC Recommendation at first provides the general definition of the oxidation-state (OS) which is illustrated with a MO approach and does not need any exceptions. Two simple universal algorithms or "rules" follow; based on Allen electronegativities and Lewis formulas as a heuristic and non-computational approach to OS determination. The algorithms include the (rare) exception of the reversible Lewis acid-base adduct of an acceptor atom more electronegative than the donor atom.
The author did not mention that this exception and many OS ambiguity cases are dealt with in the IUPAC Recommendation and more so in the Technical Report [1] that preceded it.
An OS algorithm without exceptions surely lies somewhere in the domain of the future computational chemistry of universal basis sets or perfect input data. That is implied by the illustrative MO representation in Figure 1 of the IUPAC Recommendation. However, we were most concerned with presenting the heuristic approach suitable also for teaching. That process starts with drawing Lewis formulas according to the known rules and principles, for students to understand the chemistry before they give it up to AI.
[1] P. Karen, P. McArdle, J. Takats, Pure Appl. Chem. 86, 1017 (2014) http://dx.doi.org/10.1515/pac-2013-0505