29-February-2024
English, PDF, 1,390kb
This report sets out the latest developments in international tax reform since October 2023.
19-February-2024
English
19-February-2024
English
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.
6-February-2024
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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.
29-January-2024
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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.
22-January-2024
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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.
9-January-2024
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20-December-2023
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The OECD's Committee on Fiscal Affairs (CFA) has elected Mr. Tim Power, Deputy Director for Business and International Tax in His Majesty’s Treasury of the United Kingdom, as the Chair of the Committee beginning on 18 December 2023. He replaces Mr. Gaël Perraud, who resigned in December 2023 following his move to a new position within the French Ministry of Finance.
20-December-2023
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18-December-2023
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Today, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released further technical guidance to assist governments with implementation of the global minimum tax under Pillar Two and a statement on the timeline of the Multilateral Convention (MLC) under Pillar One.