News
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Steady progress in the implementation of the BEPS Action 6 minimum standard: latest peer review results
20 March 2024
Members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) continue to make steady progress in the implementation of the BEPS package to tackle international tax avoidance, as the OECD releases the latest peer review report assessing jurisdictions' efforts to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project.
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OECD and IGF receive public comments on a draft toolkit to support developing countries in addressing base erosion and profit shifting risks when pricing minerals (lithium)
26 February 2024
On 6 November 2023, as part of the ongoing work of the OECD/IGF partnership on base erosion and profit shifting (BEPS) in the mining programme, the OECD and IGF sought public comments on a mineral pricing framework for lithium. The OECD and IGF are grateful to the commentators for their input and now publish the public comments received.
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Tax challenges arising from digitalisation: Release of Amount B report to simplify transfer pricing rules and conforming changes to the Commentary of the OECD Model Tax Convention
19 February 2024
On 19 February 2024, the OECD/G20 Inclusive Framework on BEPS released the report on Amount B of Pillar One, which provides a simplified and streamlined approach to the application of the arm's length principle to baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries.
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Inclusive Framework Members continue countering harmful tax practices
06 February 2024
Jurisdictions continue to make progress in addressing harmful tax practices through the implementation of the international standard under BEPS Action 5. This progress is evident in the release of new results on preferential tax regimes and substantial activities in no or only nominal tax jurisdictions.
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[WEBINAR] Update of the economic impact assessment of the Global Minimum Tax
09 January 2024
As part of the work by the OECD/G20 Inclusive Framework on BEPS relating to the tax challenges arising from the digitalisation of the economy, the OECD has been carrying out an economic analysis and impact assessment of the Pillar One and Pillar Two proposals. We hosted a series of live events with OECD experts to explore this work.
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UK's Tim Power elected new Chair of the OECD Committee on Fiscal Affairs
20 December 2023
The OECD's Committee on Fiscal Affairs (CFA) has elected Mr. Tim Power, Deputy Director for Business and International Tax in His Majesty’s Treasury of the United Kingdom, as the Chair of the Committee beginning on 18 December 2023. He replaces Mr. Gaël Perraud, who resigned in December 2023 following his move to a new position within the French Ministry of Finance.
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International tax reform: OECD/G20 Inclusive Framework releases new information on key aspects of the Two-Pillar Solution
18 December 2023
Today, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released further technical guidance to assist governments with implementation of the global minimum tax under Pillar Two and a statement on the timeline of the Multilateral Convention (MLC) under Pillar One.
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Countering harmful tax practices: Over 54 000 exchanges on tax rulings carried out among more than 130 jurisdictions under the BEPS Action 5 standard
13 December 2023
Today, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings. This is the seventh annual peer review of the implementation of the BEPS Action 5 minimum standard on tax rulings.
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Multinational enterprises continue reporting low-taxed profit, even in jurisdictions with high corporate tax rates, underlining need for global tax reform
21 November 2023
Jurisdictions with high tax rates account for more than half of the low-taxed profits reported globally by multinational enterprises (MNEs), according to new OECD analysis.
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Azerbaijan signs landmark agreement to strengthen its tax treaties
20 November 2023
Today, Azerbaijan signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting at a signing ceremony held in Baku.
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Kuwait joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy
15 November 2023
Kuwait joins international efforts against tax avoidance by joining the OECD/G20 Inclusive Framework on BEPS, an international collaboration with over 140 member countries and jurisdictions.
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OECD releases information and statistics on Mutual Agreement Procedures
14 November 2023
The 2022 Mutual Agreement Procedures (MAP) Statistics, the 2022 MAP Awards and the 2023 Consolidated Information on MAP were released during the fifth OECD Tax Certainty Day where tax officials and stakeholders took stock of the tax certainty agenda and discussed ways to further improve dispute prevention and resolution.
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[REPLAY] OECD Tax Certainty Day 2023
14 November 2023
This event will provide an opportunity for tax policy makers, tax administrations, business representatives and other stakeholders to take stock of the tax certainty agenda and move towards further improvements in both dispute prevention and dispute resolution.
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The Philippines joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy
10 November 2023
The Philippines joins international efforts against tax avoidance by joining the OECD/G20 Inclusive Framework on BEPS, an international collaboration with over 140 member countries and jurisdictions.
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OECD and IGF invite comments on a draft toolkit to support developing countries in addressing base erosion and profit shifting risks when pricing minerals
06 November 2023
Determining the Price of Minerals: Application to Lithium provides a framework to identify the primary economic factors that can influence the pricing of minerals ("mineral pricing framework") using transfer pricing principles. It shows how the framework can be applied to lithium. Further toolkits applying the framework to other commodities will be released as they are developed.
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[REPLAY] Watch the latest OECD Tax Talks
16 October 2023
With a number of recent developments in the OECD’s international tax agenda, we invite you to join a live webinar with experts from the Centre for Tax Policy and Administration for an update on our work.
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OECD/G20 Inclusive Framework releases new multilateral convention to address tax challenges of globalisation and digitalisation
11 October 2023
The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework) has released the text of a new multilateral convention that updates the international tax framework to co-ordinate a reallocation of taxing rights to market jurisdictions, improve tax certainty, and remove digital service taxes.
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International community adopts multilateral convention to facilitate implementation of the global minimum tax Subject to Tax Rule
03 October 2023
The OECD/G20 Inclusive Framework on BEPS has concluded negotiations on a multilateral instrument that will protect the right of developing countries to ensure multinational enterprises pay a minimum level of tax on a broad range of cross-border intra-group payments, including for services.
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Eswatini signs landmark agreement to strengthen its tax treaties and Armenia and Côte d'Ivoire deposit their instrument for the ratification of the Multilateral BEPS Convention
27 September 2023
Today, Eswatini signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, at a signing ceremony held in Paris.
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Progress continues in strengthening tax transparency through Country-by-Country reporting
25 September 2023
Today, the OECD has released the latest outcomes of the implementation of BEPS Action 13 on the transparency of global operations of large MNEs, demonstrating strong progress in international efforts.
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Public comments received on Amount B under Pillar One relating to the simplification of transfer pricing rules
20 September 2023
On 17 July 2023, the OECD invited public comments on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules.
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OECD presents international tax update to G20 Leaders
08 September 2023
This report sets out the latest developments in international tax reform since November 2022.
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Tunisia deposits its instrument for the ratification of the Multilateral BEPS Convention
23 August 2023
On 24 July, Tunisia deposited its instrument of ratification for the Multilateral BEPS Convention, which now covers around 1 850 bilateral tax treaties, underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting by multinational enterprises.
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OECD and IGF received public comments on draft toolkits to support developing countries in addressing base erosion and profit shifting risks when pricing minerals
26 July 2023
On 10 May 2023, as part of the ongoing work of the OECD/IGF partnership on base erosion and profit shifting (BEPS) in the mining sector programme, the OECD and IGF sought public comments on two toolkits. The OECD and IGF are grateful to the commentators for their input and now publish the public comments received.
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The OECD and Global Forum support ECOWAS in strengthening the fight against BEPS and improving tax transparency in West Africa
26 July 2023
As part of the European Union's Fiscal Transition Support Programme in West Africa, the OECD and the Global Forum have collaborated with the Economic Community of West African States and the West African Economic and Monetary Union commissions in the development of three community legal tax instruments.
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OECD reports strong progress to G20 on international tax reforms
17 July 2023
The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) is making strong progress with ongoing reforms of the international tax system, according to the OECD Secretary-General’s latest tax report to G20 Finance Ministers and Central Bank Governors for their meeting in Gandhinagar this week.
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OECD invites public input on Amount B under Pillar One relating to the simplification of transfer pricing rules
17 July 2023
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy and following the agreed Outcome Statement, the OECD is seeking public comments on Amount B under Pillar One.
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138 countries and jurisdictions agree historic milestone to implement global tax deal
12 July 2023
Yesterday, 138 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) - representing over 90% of global GDP - agreed an Outcome Statement recognising the significant progress made and allowing countries and jurisdictions to move forward with historic, major reform of the international tax system.
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OECD launches new version of the BEPS Multilateral Convention Matching Database to further support international tax co-operation
29 June 2023
A new and improved version of the database supporting the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "BEPS MLI") has been released and will allow tax authorities and other interested parties to make projections on how the MLI modifies a specific tax treaty.
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Continued progress on countering harmful tax practices as jurisdictions bring their preferential regimes in line with international standards
21 June 2023
Jurisdictions continue making progress on implementing the international standard under BEPS Action 5 to address harmful tax practices, as the OECD/G20 Inclusive Framework on BEPS releases new results on preferential tax regimes.
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Uzbekistan joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy
09 June 2023
Uzbekistan joins international efforts against tax evasion and avoidance by joining the OECD/G20 Inclusive Framework on BEPS. Uzbekistan has also committed to addressing the tax challenges arising from the digitalisation of the economy by joining the two-pillar plan to reform the international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate.
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Viet Nam deposits its instrument for the ratification of the Multilateral BEPS Convention
23 May 2023
Vietnam ratifies BEPS Convention, now covering around 1850 bilateral tax treaties, showing commitment against abuse of tax treaties and BEPS by multinational enterprises. Effective from 1 September 2023.
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OECD and IGF invite public comments on draft toolkits to support developing countries in addressing base erosion and profit shifting risks when pricing minerals
10 May 2023
As part of the ongoing work of the OECD/IGF partnership on base erosion and profit shifting in the mining programme, the OECD and IGF are seeking public comments on two toolkits. The first toolkit provides a framework that is designed to support developing countries in addressing the transfer pricing challenges faced when pricing minerals. The second toolkit applies this transfer pricing framework to a specific mineral (bauxite).
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Sustained progress demonstrated in the latest OECD peer review results on the prevention of tax treaty shopping
21 March 2023
These peer review results reveal that members of the Inclusive Framework on BEPS are respecting their commitment to implement the minimum standard on treaty shopping and further confirms the importance of the BEPS Multilateral Instrument (MLI) as the tool used by the vast majority of jurisdictions that have started to implement the BEPS Action 6 minimum standard.
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Public consultation meeting on compliance and tax certainty aspects of global minimum tax
16 March 2023
The OECD/G20 Inclusive Framework on BEPS invites public input on compliance and tax certainty aspects of global minimum tax.
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Tax challenges arising from digitalisation: Public comments received on compliance and tax certainty aspects of global minimum tax
16 February 2023
On 20 December 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the Inclusive Framework invited public comments on the compliance and co-ordination aspects of the Pillar Two global minimum tax.
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International tax reform: OECD releases technical guidance for implementation of the global minimum tax
02 February 2023
The OECD/G20 Inclusive Framework on BEPS released today technical guidance to assist governments with implementation of the landmark reform to the international tax system, which will ensure multinational enterprises will be subject to a 15% effective minimum tax rate.
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Tax challenges arising from digitalisation: Public comments received on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules
30 January 2023
On 8 December 2022, the OECD invited public comments on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules.
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Tax dispute resolution: OECD releases revised methodology for the BEPS Action 14 peer reviews, additional data points in the MAP Statistics and a new framework for APA Statistics
24 January 2023
Following the successful completion of peer reviews under the existing BEPS Action 14 Assessment Methodology, the OECD/G20 Inclusive Framework on BEPS has agreed a new Assessment Methodology for continuing the robust peer review process that seeks to increase efficiencies and improve the timeliness of the resolution of double taxation disputes.
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Tax challenges arising from digitalisation: Public comments received on the draft Multilateral Convention provisions on digital services taxes and other relevant similar measures under Amount A of Pillar One
24 January 2023
On 20 December 2022, the OECD invited public comments on the Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures under Amount A of Pillar One to assist members in further refining and finalising the relevant rules.
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Revenue impact of international tax reform better than expected: OECD
18 January 2023
Revenue gains from the implementation of a historic agreement to reform the international tax system will be higher than previously expected, according to new OECD analysis released today.
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OECD releases results that show further progress in countering harmful tax practices
05 January 2023
Jurisdictions continue making progress on implementing the international standard under BEPS Action 5 to address harmful tax practices, as the OECD/G20 Inclusive Framework on BEPS releases new results on preferential tax regimes and substantial activities in no or only nominal tax jurisdictions.
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Tax challenges of digitalisation: OECD invites comments on compliance and tax certainty aspects of global minimum tax
20 December 2022
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on compliance and co-ordination aspects of the Pillar Two global minimum tax.
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Tax challenges of digitalisation: OECD invites public input on the draft Multilateral Convention provisions on digital services taxes and other relevant similar measures under Amount A of Pillar One
20 December 2022
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Draft Multilateral Convention (MLC) Provisions on Digital Services Taxes (DSTs) and other Relevant Similar Measures of Amount A of Pillar One.
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Further progress on two-pillar solution: OECD releases consultation document on the withdrawal of digital service taxes and other relevant similar measures under Pillar One and an implementation package for Pillar Two
20 December 2022
A year after the international community reached a landmark agreement on a two-pillar solution to reform the international tax rules to address the tax challenges arising from globalisation and digitalisation, progress continues towards its implementation across both pillars.
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Azerbaijan joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy
16 December 2022
Azerbaijan joins international efforts against tax evasion and avoidance by joining the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS).
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Significant progress on countering harmful tax practices with almost 50 000 exchanges of information on tax rulings undertaken to date under the BEPS Action 5 standard
14 December 2022
Today, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings.
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Tax challenges of digitalisation: OECD invites public input on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules
08 December 2022
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the main design elements of Amount B under Pillar One.
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OECD releases new mutual agreement procedure statistics and country awards on the resolution of international tax disputes
22 November 2022
The OECD releases today the latest mutual agreement procedure (MAP) statistics covering 127 jurisdictions and practically all MAP cases worldwide. These statistics form part of the BEPS Action 14 Minimum Standard and the wider G20/OECD tax certainty agenda to improve the effectiveness and timeliness of tax-related dispute resolution mechanisms.
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New OECD data highlight multinational tax avoidance risks and the need for swift implementation of international reform
17 November 2022
New data released today highlight continuing base erosion and profit shifting (BEPS) risks and the need to implement the two-pillar solution to ensure that large multinational enterprises (MNEs) pay a fair share of tax wherever they operate and earn their profits.
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Public comments received on the Progress Report on the Administration & Tax Certainty Aspects of Amount A of Pillar One
16 November 2022
On 6 October 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD invited public comments on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One to assist members in further refining and finalising the relevant rules.
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OECD invites public input on the Progress Report on Administration and Tax Certainty Aspects of Amount A of Pillar One
06 October 2022
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One.
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Public comments received on the Progress Report on Amount A of Pillar One
25 August 2022
On 11 July 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD invited public comments on the Progress Report on Amount A of Pillar One to assist members in further refining and finalising the relevant rules.
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New results on the prevention of tax treaty shopping show progress continues with the implementation of international tax avoidance measures
21 March 2022
The implementation of the BEPS package to tackle international tax avoidance continues to progress, as the OECD releases the latest peer review report assessing the actions taken by jurisdictions to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project.
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OECD presents international tax update to G20 Finance Ministers and Central Bank Governors
18 February 2022
This report outlines key developments in international tax reform in recent months, in particular the developments regarding the two-pillar agreement, as well as progress made in tax transparency, the implementation of the BEPS minimum standards and the taxation of MNEs. The report also provides the latest on OECD work to establish an Inclusive Framework-like initiative to facilitate dialogue on implicit and explicit carbon pricing.
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OECD presents international tax update to G20 Leaders
31 October 2021
This report provides an update on the G20’s international tax agenda, incl. work on addressing the tax challenges arising from the digitalisation of the economy; summarises three reports requested under the Italian G20 Presidency on Tax Policy and Climate Change, Developing Countries and BEPS, and Tax and Fiscal Policies after the COVID-19 Crisis; and includes an update on recent developments in tax transparency and the work on BEPS.
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OECD presents international tax update to G20 Finance Ministers and Central Bank Governors
13 October 2021
This report provides an update on the G20’s international tax agenda, incl. work on addressing the tax challenges arising from the digitalisation of the economy; summarises three reports requested under the Italian G20 Presidency on Tax Policy and Climate Change, Developing Countries and BEPS, and Tax and Fiscal Policies after the COVID-19 Crisis; and includes an update on recent developments in tax transparency and the work on BEPS.
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OECD presents international tax update to G20 Finance Ministers
05 July 2021
This report provides an update on the historic success of the Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy adopted on 1 July 2021 by a majority of G20/OECD Inclusive Framework on BEPS members. It also includes a short update on the tax policy aspects of climate change and the progress made in support to developing countries in building sustainable tax systems.
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Conference of the Parties to the MLI approve an opinion on interpretation and implementation
20 May 2021
On 3 May 2021, the Conference of the Parties to the MLI approved an opinion that sets out a series of guiding principles for addressing questions about the interpretation and implementation of the MLI.
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OECD presents international tax update to G20 Finance Ministers
07 April 2021
Reports on the latest developments in the international tax agenda. Outlines new reports on: tax measures introduced in response to COVID-19 (OECD); and tax policy and climate change (IMF/OECD). Provides an update on G20 tax deliverables including tax transparency, BEPS implementation, supporting developing countries, tax certainty and addressing tax evasion. Overviews ongoing work to address tax challenges arising from digitalisation.
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OECD presents international tax update to G20 Finance Ministers
26 February 2021
In addition to an update on the progress we are making to address the tax challenges arising from the digitalisation of the economy, the report also provides an update on the other G20 tax deliverables (tax transparency, implementation of the BEPS measures and capacity building to support developing countries), which continue to produce successful results.
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Replay: 11th meeting of the OECD/G20 Inclusive Framework on BEPS
27 January 2021
Due to the ongoing health crisis, the 11th plenary meeting of the OECD/G20 Inclusive Framework on BEPS will be held virtually and open to the public, allowing a glimpse into the various international tax-related workstreams undertaken by the Inclusive Framework to date.
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OECD presents international tax update to G20 Leaders
23 November 2020
This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes.
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OECD presents international tax update to G20 Finance Ministers
12 October 2020
In addition to an update on the progress we are making to address the tax challenges arising from the digitalisation of the economy, the report provides the latest progress on other G20 deliverables: notably on tax transparency with the 2019 AEOI figures, implementation of the BEPS standards & capacity building for developing countries.
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OECD presents international tax update to G20 Finance Ministers
18 July 2020
In addition to an update on the progress we are making to address the tax challenges arising from the digitalisation of the economy, the report provides the latest progress on other G20 deliverables: notably on tax transparency with the 2019 AEOI figures, implementation of the BEPS standards & capacity building for developing countries. There is an additional section relating to the work carried out in response to the COVID-19 crisis.
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Coronavirus (Covid-19): Update on OECD tax work
17 March 2020
Due to the developing coronavirus emergency, the OECD has implemented a range of precautionary measures at its Paris headquarters. Multilateral efforts to address the tax challenges arising from digitalisation of the economy continue. The OECD Secretariat team is working full steam on the project and meetings with delegates are being held remotely.
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OECD Secretary-General Tax Report to G20 Finance Ministers
14 February 2020
Part I reports on the activities in the OECD's international tax agenda, in particular the progress made in addressing the tax challenges arising from the digitalisation of the economy. It also provides an update on G20 tax deliverables including tax transparency, implementation of BEPS measures & capacity building to support developing countries. Part II reports on the activities of the Global Forum.
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BEPS Action 13: OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting
23 December 2019
The Inclusive Framework on BEPS has released additional interpretative guidance to give greater certainty to tax administrations and MNE Groups on the implementation and operation of Country-by-Country Reporting (BEPS Action 13).
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Jordan signs landmark agreement to strengthen its tax treaties
19 December 2019
Jordan has today signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention), becoming the 93rd jurisdiction to join the Convention, which now covers over 1,653 bilateral tax treaties.
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Public comments received on the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two
03 December 2019
On 8 November 2019, interested parties were invited to provide comments on certain aspects of the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two. The OECD is grateful to the commentators for their input and now publishes the public comments received.
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Kenya and Oman sign landmark agreement to strengthen their tax treaties
26 November 2019
Kenya and Oman have today signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention), becoming the 91st and 92nd jurisdictions to join the Convention, which now covers over 1630 bilateral tax treaties.
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Tax officials and stakeholders from Asia-Pacific meet in the Philippines to discuss proposals to address the tax challenges of the digitalisation of the economy
22 November 2019
A regional meeting on tax and digitalisation for Asia and the Pacific , co-hosted by the Asian Development Bank (ADB) in collaboration with the Organisation for Economic Co-operation and Development (OECD), took place in Manila, the Philippines on 19-20 November 2019.
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BEPS Action 14: OECD invites taxpayer input on tenth batch of dispute resolution peer reviews
18 November 2019
The OECD is now gathering input for the Stage 1 peer reviews of Andorra, Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam, and invites taxpayers to submit input on specific MAP-related issues by 16 December 2019.
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Bosnia and Herzegovina signs landmark agreement to strengthen its tax treaties
30 October 2019
Today, Bosnia and Herzegovina signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention), becoming the 90th jurisdiction to join the Convention, which now covers over 1 600 bilateral tax treaties.
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BEPS Action 14: OECD releases sixth round of peer review reports on improving tax dispute resolution mech
24 October 2019
The work on BEPS Action 14 continues with today's publication of the sixth round of stage 1 peer review reports. Each report assesses a country's efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.
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OECD and Francophone African officials meet in Senegal to discuss BEPS implementation and solutions to the tax challenges of digitalisation
18 October 2019
Over 50 delegates from 13 African countries, as well as international and regional organisations, technical co-operation agencies, Senegalese business, civil society and academia gathered in Saly, Senegal, on 15-17 October 2019 for the Third Regional Meeting on BEPS for Francophone Countries.
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OECD releases international exchange framework for CRS-related mandatory disclosure rules and updates its XML schemas for the exchange of CRS, CbC and tax ruling information
27 June 2019
In order to support the automatic exchange of information collected under the OECD’s Model Mandatory Disclosure Rules on Common Reporting Standard (CRS) Avoidance Arrangements and Opaque Offshore Structures (MDRs), the OECD has today released the international administrative and operational framework for the exchange of information collected under the MDRs.
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OECD tax report to G20 Finance Ministers
08 June 2019
This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes.
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Model Tax Convention on Income and on Capital 2017 (Full Version)
25 April 2019
This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, the Recommendation of the OECD Council, the historical notes and the background reports.The full version of the OECD Model Tax Convention is published regularly to reflect updates.
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OECD tax report to G20 Leaders
30 November 2018
This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes.
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OECD invites taxpayer input on sixth batch of Dispute Resolution peer reviews (BEPS Action 14)
26 July 2018
The OECD is gathering input for the Stage 1 peer reviews of Argentina, Chile, Colombia, Croatia, India, Latvia, Lithuania and South Africa, and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire.
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OECD/G20 Inclusive Framework on BEPS: Progress Report July 2017-June 2018
22 July 2018
This report by the OECD/G20 Inclusive Framework on BEPS presents the current state of play in progressing its mandate. It outlines on the major developments in dealing with the tax challenges of the digitalised economy and the entry into force of the MLI, and shows how countries are progressing in the implementation of the BEPS package.
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New interactive map on tax co-operation indicators
05 December 2017
Over the last 50 years, the OECD led the way on tax issues and has been at the forefront of promoting transparency and co-operation in tax matters. Discover the international state of play with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters, with close to 150 countries and jurisdictions.
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OECD releases first peer reviews of the BEPS Action 5 minimum standard on spontaneous exchange on tax rulings
04 December 2017
As part of continuing efforts to improve tax transparency and the international tax framework, the OECD has released the first analysis of individual countries' progress in spontaneously exchanging information on tax rulings in accordance with Action 5 of the BEPS package of measures released in October 2015.
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OECD tax report to G20 Leaders
05 July 2017
This report consists of two parts. Part I is an update report by the OECD Secretary-General regarding the latest developments in the international tax agenda. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
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OECD releases a discussion draft on the implementation guidance on hard-to-value intangibles
23 May 2017
Public comments are invited on a discussion draft which provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines.
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OECD releases further BEPS guidance on Country-by-Country reporting and country-specific information on implementation
05 December 2016
The Inclusive Framework on BEPS has released two new documents to support the global implementation of Country-by-Country (CbC) reporting (BEPS Action 13).
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First regional meeting of the Inclusive Framework on BEPS for Latin America and the Caribbean
23 September 2016
57 delegates from 10 countries and 8 organisations gathered in Montevideo for the 1st regional meeting of the Inclusive Framework on Base Erosion and Profit shifting (BEPS) after its launch in Kyoto on 29 June-1st July 2016.
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Public comments received on the discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan
23 September 2016
The OECD publishes the comments received on the discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan.
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Regional meeting in Dakar on the implementation of the BEPS Project for francophone African countries
24 February 2016
On 22-23 February 2016, a regional network meeting on the implementation of the BEPS package was held in Dakar (Senegal), by the OECD in partnership with the CREDAF (Centre de Rencontres et d'Etudes des Dirigeants des Administrations Fiscales).
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Public comments received on BEPS Action 3 (Strengthening CFC Rules)
05 May 2015
On 3 April 2015, interested parties were invited to comment on the discussion draft on Action 3 (Strengthening CFC Rules) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.
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OECD holds regional network meeting on BEPS in Asia
16 February 2015
Following the release of the Strategy for Deepening Developing Country Engagement in the BEPS Project in November 2014, the Asia-Pacific Regional Network on BEPS held its meeting on 12 - 13 February 2015 in Seoul.
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Workshop with developing countries to plan deepened engagement in BEPS Project
12 December 2014
On 10-11 December, officials from fourteen developing countries discussed ways to maximise benefits from their recent commitment to enhanced engagement in the BEPS Project.
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OECD releases public request for input on BEPS Action 11
04 August 2014
Public comments are invited on request for input on BEPS Action 11 regarding work on establishing methodologies to collect and analyse data on BEPS and the actions to address it.
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BEPS: OECD publishes comments received on Action 1 discussion draft
16 April 2014
On 24 March 2014, the OECD invited comments from interested parties on the Discussion Draft on Tax Challenges of the Digital Economy related to Action 1 of the BEPS Action Plan. The OECD now publishes the comments received.