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  • 20-September-2023

    English

    Tax challenges arising from digitalisation: Public comments received on Amount B under Pillar One relating to the simplification of transfer pricing rules

    On 17 July 2023, the OECD invited public comments on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules.

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  • 13-September-2023

    English

    Countries deploy tax policy to shield households and businesses from decade-high inflation

    Tax policy has played a central role as governments sought to shield households and businesses from the impact of decade-high inflation levels, according to a new OECD report.

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  • 8-September-2023

    English

    The Platform for Collaboration on Tax releases new report on carbon pricing metrics

    The report aims to help policymakers, businesses and other stakeholders strengthen their understanding of different carbon pricing metrics of the four largest international organizations, the IMF, OECD, UN and World Bank Group.

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  • 8-September-2023

    English, PDF, 1,247kb

    OECD Secretary-General Tax Report to G20 Leaders (India, September 2023)

    This report sets out the latest developments in international tax reform since November 2022.

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  • 7-September-2023

    English

    Papua New Guinea deposits its instrument for the ratification of key multilateral conventions against tax evasion and avoidance and Romania completes its internal procedures for the entry into effect of the provisions of the Multilateral BEPS Convention

    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.

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  • 28-August-2023

    English

    The taxation of labour vs. capital income - A focus on high earners

    This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally subject to lower ETRs than wage income at the personal level. In many countries, capital income is also tax-favoured even when considering taxes paid by both firms and individuals, although the gap between labour and capital income taxation tends to be smaller than when considering only personal-level taxes. The gap between ETRs on labour and capital income varies between countries and grows with income levels in some. The paper highlights that differential tax treatment of labour and capital income can affect the efficiency and equity of tax systems.
  • 23-August-2023

    English

    Tunisia deposits its instrument for the ratification of the Multilateral BEPS Convention

    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.

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  • 8-August-2023

    English

    Policy Guidance on Mitigating the Risks of Illicit Financial Flows in Oil Commodity Trading - Enabling Integrity in the Energy Transition

    This Policy Guidance is a product of the Development Assistance Committee’s multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.
  • 26-July-2023

    English

    OECD and IGF received public comments on draft toolkits to support developing countries in addressing base erosion and profit shifting risks when pricing minerals

    On 10 May 2023, as part of the ongoing work of the OECD/IGF partnership on base erosion and profit shifting (BEPS) in the mining sector programme, the OECD and IGF sought public comments on two toolkits. The OECD and IGF are grateful to the commentators for their input and now publish the public comments received.

  • 26-July-2023

    English

    The OECD and Global Forum support ECOWAS in strengthening the fight against BEPS and improving tax transparency in West Africa

    As part of the European Union's Fiscal Transition Support Programme in West Africa, the OECD and the Global Forum have collaborated with the Economic Community of West African States and the West African Economic and Monetary Union commissions in the development of three community legal tax instruments.

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