Publications & Documents

OECD releases statistics from the International Compliance Assurance Programme (ICAP)

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.

Public comments received on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources

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.

Zambia joins Global Forum as 39th African member

Zambia has joined the international fight against tax evasion as 171st member – and 39th African member – of the Global Forum. Zambia is the sixth African country to join the Global Forum in the past eighteen months, following the Republic of the Congo (June 2022), Angola (March 2023), Zimbabwe (April 2023), Sierra Leone (May 2023) and the Democratic Republic of the Congo (December 2023).

The Global Minimum Tax and the taxation of MNE profit

Webinar: Update of the economic impact assessment of the Global Minimum Tax

As part of the work by the OECD/G20 Inclusive Framework on BEPS relating to the tax challenges arising from the digitalisation of the economy, the OECD has been carrying out an economic analysis and impact assessment of the Pillar One and Pillar Two proposals. We hosted a series of live events with OECD experts to explore this work.

Senegal commits to start automatic exchange of financial account information by 2025

Senegal has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by September 2025.

Global relations calendar of events 2024

Each year, the Global Relations Programme holds around 60 events on a variety of international tax policy and administration topics bringing together some 6000 serving tax officials from over 150 countries in venues globally and virtually.

UK's Tim Power elected new Chair of the OECD Committee on Fiscal Affairs

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.

Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar Two), December 2023

This Guidance supplements the Commentary to the Global Anti-Base Erosion Model Rules to clarify their application of the rules, including guidance on the application of the Transitional Country-by-Country Reporting Safe Harbour and a mechanism for allocating taxes arising in a Blended Controlled Foreign Corporation Tax Regime when some of the jurisdictions the MNE operates in are eligible for the safe harbour.

Review of environmental taxation and environmental expenditure in Ukraine