By Date


  • 10-September-2016

    English

    September 2016 Informal Meeting of EU Finance Ministers: Remarks on taxation

    While much has already been accomplished to strengthen tax compliance and enforcement, there is still further progress to be made. And second, we think that greater consideration needs to be given to the role that tax policy can play to foster trade, investment and growth. Now is a good time to look at the aspects of tax policy and administration that may be undermining investment, which remains too weak, not least in Europe.

  • 8-September-2016

    English

    Public comments received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits

    Public comments have been received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits.

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  • 7-September-2016

    English

    Annual meeting of the OECD network on fiscal relations

    The annual meeting of the OECD network on fiscal relations across levels of government

  • 5-September-2016

    English

    G20 Leaders Hangzhou Summit: For a fairer and more robust international tax system

    Restauring trust in governments, ensuring that globalisation benefits all segments of society is a must. As highlighted by many of you, fighting tax evasion and tax avoidance is one way to address the growing concerns of citizens. The G20 has a success story to share: we have taken up the fight against tax havens and we are now moving towards a fairer tax environment.

  • 5-September-2016

    English, PDF, 388kb

    OECD Secretary-General's tax report to G20 Leaders (September 2016)

    This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the G20/OECD Base Erosion and Profit Shifting (BEPS) Project; (B) Tax transparency; (C) Tax policy tools to support sustainable and inclusive growth; and (D) Tax and development. 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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  • 26-August-2016

    English

    BEPS Project Explanatory Statement - 2015 Final Reports

    Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. A key focus of this work is to eliminate double non-taxation. However in doing so, new rules should not result in double taxation, unwarranted compliance burdens or restrictions to legitimate cross-border activity. This Explanatory Statement offers an overview of the BEPS Project and outcomes.
  • 22-August-2016

    English

    Liechtenstein strengthens international tax co-operation – ratifies the Convention on Mutual Administrative Assistance in Tax Matters

    Liechtenstein today deposited its instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters ("the Convention"). By doing so, Liechtenstein underlines its commitment to fighting tax evasion and avoidance and takes another important step in implementing the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the OECD and G20 countries.

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  • 19-August-2016

    English

    Kuwait takes key steps towards improving tax transparency

    Today, Kuwait joined the 83 current signatories to the CRS Multilateral Competent Authority Agreement ("CRS MCAA"), the key international framework agreement for putting in place the automatic exchange of information on offshore financial accounts foreseen by the OECD Common Reporting Standard (CRS).

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  • 28-July-2016

    English

  • 26-July-2016

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Pakistan 2016 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 'Phase 2: Implementation of the Standards in Practice' Global Forum review of Pakistan.The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. 'Fishing expeditions' are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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