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  • 18-October-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Bulgaria (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Bulgaria.
  • 18-October-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Indonesia (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Indonesia.
  • 14-October-2021

    English

    "Pandora Papers" leaks: Statement by Bob Hamilton, Chair of the Forum on Tax Administration and Chris Jordan, Chair of the FTA’s Joint International Task Force on Shared Intelligence and Collaboration

    The Forum on Tax Administration and its Joint International Task Force on Shared Intelligence and Collaboration (JITSIC) are already working collaboratively in response to the recent "Pandora Papers" leaks. This follows the model successfully adopted for the Panama and Paradise Papers leaks.

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  • 13-October-2021

    English

    Tax Policy and Climate Change: IMF/OECD Report for the G20

    This report focuses on carbon pricing, taking stock of current pricing patterns, identifying reform needs to meet mitigation pledges, impacts, and opportunities, and comprehensive approaches to address political economy concerns.

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  • 8-October-2021

    English

    International community strikes a ground-breaking tax deal for the digital age

    Major reform of the international tax system finalised today at the OECD will ensure that Multinational Enterprises (MNEs) will be subject to a minimum 15% tax rate from 2023.

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  • 28-September-2021

    English

    Rwanda becomes 120th Global Forum member to commit to start automatic exchange by a specific date

    Rwanda has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2024. The commitment, made by the Minister of Finance and Economic Planning Dr Uzziel Ndagijimana, makes Rwanda the 120th Global Forum member to commit to start AEOI by a specific date, and the ninth African country to do so.

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  • 23-September-2021

    English

    Moldova commits to start automatic exchange of financial account information by 2023

    Moldova has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters by 2023. Moldova’s commitment, made by the Minister of Finance Mr Dumitru Budianschi, makes it the 119th Global Forum member to commit to start AEOI by a specific date.

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  • 15-September-2021

    English

    Tax Administration 2021 - Comparative Information on OECD and other Advanced and Emerging Economies

    This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies. The publication presents the results of the 2020 International Survey on Revenue Administration (ISORA), a multi-organisation international survey to collect national-level information and data on tax administration governed by four partner organisations: CIAT, the IMF, IOTA and the OECD. As with the previous survey round, the Asian Development Bank (ADB) also participated in ISORA 2020 along with the four partner organisations. The publication is structured around nine chapters that examine and comment on tax administration performance and trends up to the end of the 2019 fiscal year, and it includes a variety of examples supplied by tax administrations to highlight recent innovations and good practices. The publication also has two annexes containing all the ISORA 2020 data, which form the basis of the analysis in the report, as well as the details of the administrations that participated in this publication.
  • 15-September-2021

    English

    Tax administrations continue to accelerate their digital transformation

    Tax administrations are investing significant resources in the development of e-services and digital solutions and are embracing opportunities for fast tracking digital transformation to improve their services, reduce burdens, and improve tax compliance, according to a new OECD report.

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  • 31-August-2021

    English

    Togo joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy

    Togo joins international efforts against tax evasion and avoidance by joining the OECD/G20 Inclusive Framework on BEPS as its 140th member. Through its membership, Togo has also committed to addressing the tax challenges arising from the digitalisation of the economy by joining the two-pillar plan to reform the international taxation rules, bringing to 134 the total number of jurisdictions participating in the agreement.

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