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Mobilising Tax Revenues to Finance the Health System in Cameroon

This report identifies tax measures that will allow Cameroon to mobilise additional revenues to finance its health care system.

Prevention of Tax Treaty Abuse – Sixth Peer Review Report on Treaty Shopping - Inclusive Framework on BEPS: Action 6

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.

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.

OECD releases statistics from the International Compliance Assurance Programme (ICAP)

The OECD releases today the first aggregated statistics from the Forum on Tax Administration (FTA) International Compliance Assurance Programme (ICAP) for a multilateral risk assessment of an MNE group’s key international tax risks.

Public comments received on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources

The OECD publishes the public comments received on the proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.