27-May-2024
English
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.
8-April-2022
English
The OECD Advisory Group for Global Dialogue on Tax Matters plays a key role in developing the extended dialogue between OECD countries and non-OECD Partners in the tax area.
5-February-2021
Spanish, PDF, 309kb
Las 10 preguntas más frecuentes respondidas sobre las negociaciones en curso para alcanzar una solución multilateral basada en el consenso a los desafíos fiscales derivados de la digitalización de la economía.
12-October-2020
English, PDF, 298kb
Top 10 frequently asked questions answered on the continuing negotiations to reach a multilateral, consensus-based solution to the tax challenges arising from the digitalisation of the economy.
20-March-2020
English
These potential measures, which are not recommendations, are intended to assist policymakers as they respond in their own national context.
20-March-2020
English
These suggestions are not recommendations but are intended to assist administrations globally in their consideration of appropriate measures in their own national contexts to help taxpayers during this difficult period.
5-November-2019
English, PDF, 116kb
Country-by-Country reports contain valuable information on the global allocation of the income, taxes paid and the location of economic activity among tax jurisdictions in which an MNE group operates, for use in a high level transfer pricing risk assessment, assessment of other BEPS-related risks, and economic and statistical analysis, if appropriate.
25-October-2018
English, PDF, 159kb
This opinion by the Conference of the Parties of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) seeks to clarify the interpretation and application of Article 35 of the MLI on the entry into effect of its provisions. It was approved by the Parties to the MLI under written procedure on 15 March 2021.
6-October-2017
Spanish, PDF, 185kb
Informes país por país: guía sobre el uso apropriado de la información contenida en los informes país por país
6-October-2017
English, PDF, 1,242kb
Informes país por país: Manual para la implementación efectiva