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Publications & Documents


  • 20-December-2023

    English, PDF, 478kb

    Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar Two), December 2023

    This Guidance supplements the Commentary to the Global Anti-Base Erosion Model Rules to clarify their application of the rules, including guidance on the application of the Transitional Country-by-Country Reporting Safe Harbour and a mechanism for allocating taxes arising in a Blended Controlled Foreign Corporation Tax Regime when some of the jurisdictions the MNE operates in are eligible for the safe harbour.

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  • 20-December-2023

    English

    Review of environmental taxation and environmental expenditure in Ukraine

    The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data on environmental tax revenue and budgets from expenditure reports of the State Treasury Service of Ukraine over the period 2010 - 2020. Where available, preliminary data for 2021 were also included. The paper aims to support the government of Ukraine in reforming environmental taxation and public funding for environmental protection. Ukraine’s Post-War Recovery and Reconstruction Plan outlines ambitious plans for reform, including in the environmental domain. It envisions restructuring the current environmental tax system, expanding it to energy and transport and harmonising it with that of the European Union. It also foresees an analytical study systematising current taxes and payments in line with Eurostat classification standards. This paper can support these efforts.

  • 18-December-2023

    English

    International tax reform: OECD/G20 Inclusive Framework releases new information on key aspects of the Two-Pillar Solution

    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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  • 18-December-2023

    English, PDF, 92kb

    Update to Pillar One timeline by the OECD/G20 Inclusive Framework on BEPS (18 December 2023)

    The OECD/G20 Inclusive Framework on BEPS released a statement updating the timeline to finalise the text of the Multilateral Convention to implement the coordinated reallocation of taxing rights over the profits of the world's largest and most profitable companies (Amount A of Pillar One).

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  • 13-December-2023

    English

    Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings - Inclusive Framework on BEPS: Action 5

    Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.

  • 13-December-2023

    English

    Countering harmful tax practices: Over 54 000 exchanges on tax rulings carried out among more than 130 jurisdictions under the BEPS Action 5 standard

    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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  • 7-December-2023

    English

    Enhancing global collaboration is key in tackling tax crime in the digitalising economy

    Over 120 experts on tax crimes and financial crimes, including the heads and senior officials of tax crime agencies from 46 jurisdictions, came together on 5-7 December for the Sixth OECD Forum on Tax and Crime in Rome, Italy.

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  • 7-December-2023

    English

    Dividend Tax Fraud - Raising Awareness of Dividend Stripping Schemes

    Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.

  • 7-December-2023

    English

    Enhancing Inter-Agency Trust between Tax and other Financial Crime Authorities: Pilot Inter-Agency Trust Maturity Model and Trust Perception Survey

    This report includes the Inter-Agency Trust Maturity Model, which is a tool for jurisdictions to self-assess the level of maturity of their practices and processes for achieving and maintaining inter-agency trust, and the Inter-Agency Trust Perception Survey, which is intended to help tax and other financial crime authorities understand how they perceive each other and whether they need to work further to improve perceptions and trust.

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  • 6-December-2023

    English

    Global energy crisis and government responses drive a significant fall in tax levels in OECD countries

    High energy prices triggered by Russia’s war of aggression against Ukraine prompted governments to reduce excise taxes during 2022, leading to lower tax levels in many countries, according to new OECD analysis.

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