These peer review results reveal that members of the Inclusive Framework on BEPS are respecting their commitment to implement the minimum standard on treaty shopping and further confirms the importance of the BEPS Multilateral Instrument (MLI) as the tool used by the vast majority of jurisdictions that have started to implement the BEPS Action 6 minimum standard.
With a number of recent and upcoming developments in the OECD’s international tax agenda, we invite you to join a live webinar with experts from the Centre for Tax Policy and Administration for an update on our work.
On 20 December 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the Inclusive Framework invited public comments on the compliance and co-ordination aspects of the Pillar Two global minimum tax.
The OECD/G20 Inclusive Framework on BEPS released today technical guidance to assist governments with implementation of the landmark reform to the international tax system, which will ensure multinational enterprises will be subject to a 15% effective minimum tax rate.
Following the successful completion of peer reviews under the existing BEPS Action 14 Assessment Methodology, the OECD/G20 Inclusive Framework on BEPS has agreed a new Assessment Methodology for continuing the robust peer review process that seeks to increase efficiencies and improve the timeliness of the resolution of double taxation disputes.
Revenue gains from the implementation of a historic agreement to reform the international tax system will be higher than previously expected, according to new OECD analysis released today.
A year after the international community reached a landmark agreement on a two-pillar solution to reform the international tax rules to address the tax challenges arising from globalisation and digitalisation, progress continues towards its implementation across both pillars.
Azerbaijan joins international efforts against tax evasion and avoidance by joining the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS).
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.
In addition to the public consultation document, a technical webinar on Amount B took place on 8 November, in which OECD experts discussed some of the main features of the draft rules. If you missed the event, you can watch the replay.