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  • 14-December-2021

    English

    The Seychelles and Iceland deposit new notifications under the Multilateral BEPS Convention

    The MLI has already started to impact the bilateral treaties of 68 jurisdictions that have ratified it. From 1 January 2022, it is expected to impact over 850 treaties concluded among those 68 jurisdictions, with an additional 900 treaties whose application would be modified once the MLI is ratified by all Signatories, thereby affecting a total of 1750 treaties worldwide.

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  • 14-December-2021

    English

    Over 130 jurisdictions comprehensively reviewed in the latest BEPS Action 5 peer review on tax rulings

    Today, the OECD/G20 Inclusive Framework on BEPS is releasing the 2020 peer review assessments of 131 jurisdictions in relation to the spontaneous exchanges of information on tax rulings.

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  • 14-December-2021

    English

    Harmful Tax Practices – 2020 Peer Review Reports on the Exchange of Information on Tax Rulings - Inclusive Framework on BEPS: Action 5

    BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. 140 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. The reviews of confidentiality of the information received defer to the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes and the outcomes of that work are not published. Recommendations are issued where improvements are needed to meet the minimum standard. This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 131 jurisdictions. It assesses implementation for the 1 January - 31 December 2020 period.
  • 13-December-2021

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

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  • 13-December-2021

    English

    OECD releases new transfer pricing profiles for 21 countries

    The OECD has released the second batch of updated transfer pricing country profiles for Austria, Belgium, Bulgaria, France, Georgia, Germany, Indonesia, Ireland, Italy, Latvia, Malaysia, Mexico, Peru, Poland, Seychelles, Singapore, South Africa and Sweden. Today’s release also includes for the first time country profiles for Albania, Kenya and the Maldives, bringing the total number of countries covered to 63.

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  • 10-December-2021

    English

    Tunisia, OECD and EU strengthen tax co-operation to improve domestic resource mobilisation in Tunisia

    Tunisia, OECD and EU extend their programme "Improving Domestic Resource Mobilisation through the Establishment of an Efficient Tax System and Enhanced Tax Transparency" and to expand it to new key areas of assistance including the implementation of the landmark agreement on international taxation.

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  • 6-December-2021

    English

    Government support cushions tax revenues in OECD countries from the worst impacts of the COVID-19 crisis

    The impact of the COVID-19 pandemic on tax revenues was less pronounced than during previous crises, in part due to government support measures introduced to support households and businesses, according to new OECD research published today.

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  • 6-December-2021

    English

    Revenue Statistics 2021 - The Initial Impact of COVID-19 on OECD Tax Revenues

    Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
  • 30-November-2021

    English

    Making Property Tax Reform Happen in China - A Review of Property Tax Design and Reform Experiences in OECD Countries

    This report looks at crucial elements of reforms to growth-friendly recurrent taxes on immovable property. Tax design practices in place in OECD and partner countries are compared and analysed through the lenses of economic theory and empirical analysis. A set of good principles and options for reforming recurrent taxes on immovable property based on the latest experience of property tax reforms around the world are presented that are particularly relevant to the Chinese context, where broader use of recurrent taxes on residential properties is needed to make local public finances more sustainable. Challenges and practices related to the administration of property taxes are explored as well as their interplay with different tax designs. In addition, the main political and administrative hurdles in approving and implementing property tax reforms are discussed, and the approaches commonly employed in successfully dealing with them are examined. Although there are major challenges in designing, reforming and managing a recurrent property tax system, it is possible to overcome these in a manner that allows society to reap benefits in terms of a better allocation of resources, more stable house prices and a fairer income distribution.
  • 25-November-2021

    English

    Belgium, Estonia, the Netherlands and Qatar deposit new notifications under the Multilateral BEPS Convention

    Belgium, Estonia, the Netherlands and Qatar have deposited new notifications under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Convention or MLI) subsequent to their ratification.

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