By Date

Global Forum on Transparency and Exchange of Information for Tax Purposes: Cayman Islands 2017 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Norway 2017 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Canada 2017 (Second Round) - Peer Review Report on the Exchange of Information on Request

Nigeria signs both the Multilateral BEPS Convention and the CRS Multilateral Competent Authority Agreement to tackle international tax avoidance and evasion

Today at the OECD Headquarters in Paris, Nigeria signed two major multilateral instruments: the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) and the CRS Multilateral Competent Authority Agreement‎ (the CRS MCAA). Nigeria becomes the 71st jurisdiction to sign the MLI and the 94th jurisdiction to join the CRS MCAA.

Public comments received on the draft contents of the 2017 Update to the OECD Model Tax Convention

Public comments received on the draft contents of the 2017 Update to the OECD Model Tax Convention

Costa Rica: Tax reform is needed to ensure inclusive growth

Costa Rica has made significant economic and social progress over the last decades. Real GDP per capita continues to increase at rates which outperform many other Latin American and OECD countries. But while living standards and well-being have increased, tax reforms are essential now to ensure the sustainable development of Costa Rica’s economy, according to a new OECD report.

OECD Tax Policy Reviews: Costa Rica 2017

The Platform for Collaboration on Tax invites comments on a draft toolkit on the taxation of offshore indirect transfers of assets

The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking public feedback on a draft toolkit designed to help developing countries tackle the complexities of taxing offshore indirect transfers of assets, a practice by which multinational corporations try to minimise their tax liability.

BEPS: Neutralising the tax effects of branch mismatch arrangements

Today, the OECD released a report on Neutralising the Effects of Branch Mismatch Arrangements (BEPS Action 2). This new report sets out recommendations for changes to domestic law that would bring the treatment of these branch mismatch structures into line with outcomes described in the 2015 Report.

Neutralising the Effects of Branch Mismatch Arrangements, Action 2 - Inclusive Framework on BEPS