27-June-2024
English
Today, Algeria signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the BEPS Convention) at a signing ceremony held in Paris. Algeria has become the 103rd jurisdiction to join the BEPS Convention, which now covers around 1950 bilateral tax treaties.
26-June-2024
English
25-June-2024
Japanese
観光業の回復やコモディティ価格の上昇を背景に、2022年のアジア太平洋地域の税収が新型コロナウイルスのパンデミック前の水準に戻ったことが、OECDの報告書で明らかになりました。
25-June-2024
English
25-June-2024
English
Tax revenues in Asia and the Pacific returned to their levels prior to the COVID-19 pandemic in 2022 amid a rebound in tourism and higher commodity prices, according to a new OECD report.
25-June-2024
Korean
오늘 발표된 새로운 OECD 보고서에 따르면, 관광업의 반등과 상품 가격 상승으로 2022년 아시아 태평양 지역의 조세수입은 코로나 19 팬데믹 이전 수준으로 회복되었다.
25-June-2024
Chinese
经合组织(OECD)今天发布的一份新报告显示,得益于旅游业回暖和商品价格上涨,亚洲和太平洋地区2022年税收收入恢复到了新冠疫情前的水平。
17-June-2024
English, PDF, 3,082kb
This Guidance supplements the Commentary to the Global Anti-Base Erosion Model Rules to clarify their application, including guidance on application of the recapture rule applicable to deferred tax liabilities (DTL), cross-border allocation of current and deferred taxes, allocation of profits and taxes in certain structures involving Flow-through Entities, and the treatment of securitisation vehicles.
13-June-2024
English
7-June-2024
English
Today, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released supplementary elements relating to the report on Amount B of Pillar One and guidance to ensure consistent implementation and application of the global minimum tax under Pillar Two.