20-March-2024
English
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.
22-January-2024
English
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.
20-November-2023
English
Today, Azerbaijan signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting at a signing ceremony held in Baku.
16-November-2023
English
This public discussion draft includes proposals for changes to the Commentary on Article 5 of the OECD Model Tax Convention.
2-October-2023
English
The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two and ensure multinational enterprises pay a minimum level of tax on income arising in each of the jurisdictions where they operate. The treaty-based rule protecting the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to nominal corporate income tax below the minimum rate.
27-September-2023
English
Today, Eswatini signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, at a signing ceremony held in Paris.
7-September-2023
English
On 31 August 2023, Papua New Guinea deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention) as well as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
23-August-2023
English
On 24 July, Tunisia deposited its instrument of ratification for the Multilateral BEPS Convention, which now covers around 1 850 bilateral tax treaties, underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting by multinational enterprises.
29-June-2023
English
A new and improved version of the database supporting the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "BEPS MLI") has been released and will allow tax authorities and other interested parties to make projections on how the MLI modifies a specific tax treaty.
29-June-2023
English
An updated version of the database supporting the BEPS MLI application has been released, enabling tax authorities and others to project how the MLI modifies specific tax treaties. First published in 2017, this updated database is a vital tool for stakeholders implementing the BEPS MLI. It offers current and detailed information on the MLI's application to tax treaties, including "matching results" for each covered treaty.