Publications & Documents

Steady progress in the implementation of the BEPS Action 6 minimum standard: latest peer review results

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.

The design of presumptive tax regimes in selected countries

OECD Tax and Development Days 2024

This event provides an update on some of the OECD's initiatives to strengthen tax capacity and improve tax policy and compliance in developing countries and explore future challenges.

International taxation: OECD organises a regional transfer pricing capacity building workshop in Accra for West African countries

As part of the Fiscal Transition Support Programme (FTSP) in West Africa, the OECD is organising a transfer pricing capacity building workshop from 5 to 7 March 2024 in Accra, Ghana, attended by representatives from 13 West African countries’ tax administrations, and from the Economic Community of West African States (ECOWAS) and the West African Economic and Monetary Union (WAEMU) Commissions.

OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 Brazil, February 2024)

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

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)

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.

Pillar One - Amount B

As part of the two-pillar solution agreed by the Inclusive Framework in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.

Pillar One - Amount B - Inclusive Framework on BEPS

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

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.

Inclusive Framework Members continue countering harmful tax practices

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.