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  • 30-May-2024

    English

    Statement by the OECD Secretary-General on the 16th meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS)

    OECD Secretary-General Mathias Cormann has welcomed the commitment of the 147 Members of the Inclusive Framework on Base Erosion and Profit-Shifting to keep working to resolve any remaining issues in time to start the signing process of the Multilateral Convention (MLC) implementing Amount A of Pillar One by the end of June this year.

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  • 30-May-2024

    English

    Statement by the Co-Chairs of the OECD/G20 Inclusive Framework on BEPS

    The Inclusive Framework on BEPS sets sights on Multilateral Convention signature by end of June as negotiations on a Pillar One package nears completion.

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  • 29-May-2024

    English

    Designing a National Strategy against Tax Crime - Core Elements and Considerations

    Tax crimes negatively affect all countries, developed and developing alike. They obstruct governments’ ability to collect revenue and undermine trust in the legal and financial system which can lead to a wide range of adverse outcomes. Tax crime is often closely linked to other forms of serious domestic and transnational crime, such as money laundering, corruption, the trafficking of drugs or people, and terrorist financing. This report sets out the rationale for adopting a national strategy for countering tax crime and to support jurisdictions’ efforts in designing such strategies, drawing from the practices of members of the OECD’s Task Force on Tax Crimes and other Crimes (TFTC).

  • 28-May-2024

    English

    Tax and Development at the OECD - A Retrospective (2009-2024)

    This report looks back at 15 years of tax and development work at the OECD charting the evolution of the OECD’s engagement with, and inclusion of, developing countries in its tax work from 2009 to 2024. Beginning with the restructuring of the Global Forum on Transparency and Exchange of Information for Tax Purposes in 2009, through the BEPS Actions, the establishment of the Inclusive Framework on BEPS and negotiations on the Two Pillar Solution to Address the Tax Challenges of the Digitalising Economy, it shows how OECD initiatives have combined the momentum for multilateral tax co-operation with the increased focus on taxation in international development, to develop a range of tools, instruments and forums with wide participation from developing counties. Accompanying the move to multilateralism in tax matters, the OECD has also sought to increase the availability of data on taxation, for example through the Global Revenue Statistics Database, and support more integrated tax and development policy thinking, for example on the taxation of development assistance. Concurrently there has been a continuous growth in the OECD capacity building activities, now reaching over 30,000 officials in over 100 countries annually. Notable among these initiatives is the groundbreaking joint OECD/UNDP Tax Inspectors Without Borders initiative. The report features several case studies highlighting the impacts across various countries, as well as the wide range of partnerships forged by the OECD to harness taxation’s potential in advancing sustainable development.

  • 28-May-2024

    English

    Moldova joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy

    The Republic of Moldova joins international efforts against tax avoidance by joining the OECD/G20 Inclusive Framework on BEPS, an international collaboration with over 145 member countries and jurisdictions.

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  • 27-May-2024

    English

    Fiji joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy

    Fiji joins international efforts against tax avoidance by joining the OECD/G20 Inclusive Framework on BEPS, an international collaboration with over 145 member countries and jurisdictions.

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  • 27-May-2024

    English

    OECD International Compliance Assurance Programme (ICAP)

    The International Compliance Assurance Programme, is a voluntary programme that uses Country-by-Country Reports and other information to facilitate open and co-operative multilateral engagements between MNE groups and tax administrations, with a view to providing early tax certainty and assurance.

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  • 27-May-2024

    English

    Guidance on Country-by-Country Reporting: BEPS Action 13

    The OECD's Inclusive Framework on BEPS has released two sets of guidance to give greater certainty to tax administrations and MNE Groups alike on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13).

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  • 24-May-2024

    English

    2024 Progress Report on Tax Co-operation for the 21st Century - OECD Report for the G7 Finance Ministers and Central Bank Governors

    This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on the 2022 Report 'Tax Co-operation for the 21st Century' and the 2023 Progress Report. The principles of tax co-operation set out in those reports have become even more important in light of the implementation of the Global Minimum Tax, which took effect from the beginning of this year. This report sets out the advances being made in implementing the vision for co-operation amongst tax administrations with a specific focus on the Global Minimum Tax. It also sets out areas of tax co-operation beyond the corporate tax system looking at recent developments in the exchange of information between tax administration as well as other transparency initiatives with respect to taxation of individuals. Finally, it addresses the implications of these developments in the international tax system for developing countries with respect to both direct and indirect taxes as well as the digitalisation of tax administration. This report was prepared by the OECD to inform the discussions at the May 2024 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Italian Presidency.

  • 13-May-2024

    English

    Reform Management Specific Topics - Managing a Reform Program

    This guide builds on the Reform Management Fundamentals: Setting up a Reform Program reference guide to provide an understanding of recognized good practices to ensure the success of implementing tax administration reform programs. It presents proven management practices for implementing reform projects that have been applied by tax administrations around the world. It is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that have been developed based on the content of the VITARA online modules.
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