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  • 11-October-2023

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    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 India, October 2023)

    This report sets out the latest developments in international tax reform since July 2023.

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  • 10-October-2023

    English

    OECD Secretary-General Report to G20 Finance Ministers and Central Bank Governors on the work of the Inclusive Forum on Carbon Mitigation Approaches (Morocco, October 2023)

    This report presents developments of the work of the Inclusive Forum on Carbon Mitigation Approaches (IFCMA) since its official launch in February 2023.
  • 9-October-2023

    English

    The Impact of R&D tax incentives - Results from the OECD microBeRD+ project

    This document reports on the final output of the OECD microBeRD+ project. Drawing on the outcomes of previous work, this study presents new evidence on the impact of business R&D support policies – tax incentives and direct forms of support – on business R&D investment (R&D input additionality) and the innovation and economic performance of firms (R&D output additionality). The report also provides an exploratory analysis of R&D spillovers.
  • 3-October-2023

    English

    International community adopts multilateral convention to facilitate implementation of the global minimum tax Subject to Tax Rule

    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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  • 27-September-2023

    English

    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

    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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  • 27-September-2023

    English

    Tax Administration 2023 - Comparative Information on OECD and other Advanced and Emerging Economies

    This report is the eleventh edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. The report is intended to inform and inspire tax administrations as they consider their future operations, as well as to provide information on global tax administration trends and performance for stakeholders and policy makers. The report is structured around nine chapters that examine the performance of tax administration systems, using an extensive data set and a variety of examples to highlight recent innovations and successful practices. This edition also contains an additional chapter that explores progress on the digital transformation of tax administrations. The underlying data for this report comes from the International Survey on Revenue Administration and the Inventory of Tax Technology Initiatives.
  • 25-September-2023

    English

    Country-by-Country Reporting – Compilation of 2023 Peer Review Reports - Inclusive Framework on BEPS: Action 13

    Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world has boosted tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
  • 25-September-2023

    English

    Progress continues in strengthening tax transparency through Country-by-Country reporting

    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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  • 20-September-2023

    English

    Tax challenges arising from digitalisation: Public comments received on Amount B under Pillar One relating to the simplification of transfer pricing rules

    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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  • 14-September-2023

    English

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