3-June-2021
English
On 29 March 2021, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat invited public comments on proposed changes to the commentaries on Article 9 and related articles of the OECD Model Tax Convention. The OECD is grateful to commentators for their input and now publishes the comments received.
26-May-2021
English
African tax administrations adapted swiftly to challenging circumstances in 2020 and managed to advance the tax transparency agenda on the continent. Members of the Africa Initiative expanded their EOI networks and the amount of exchange of information requests they sent increased more than thirteenfold since the start of the Initiative in 2014. For the first time, African countries sent more requests than they received.
20-May-2021
English
On 3 May 2021, the Conference of the Parties to the MLI approved an opinion that sets out a series of guiding principles for addressing questions about the interpretation and implementation of the MLI.
19-May-2021
English
The OECD released a new report today – Tax Co-operation for Development: Progress report in the COVID-19 era, looking back on the past year showing how developing countries have interacted with the OECD on a range of tax policy and administration issues.
19-April-2021
English
Digital platforms can play an important role in the application of Value Added Taxes/Goods and Services Taxes policies in the sharing and gig economy, according to a new OECD report.
30-March-2021
English
A preview released today of the OECD’s Effective Carbon Rates 2021 report looks at the excise taxes, carbon taxes and emissions permit prices that effectively result in a carbon price in the 44 OECD and G20 countries, which account for 80% of global carbon emissions from energy.
29-March-2021
English
This public discussion draft includes proposals for changes to the Commentary on Article 9 and other related articles. The changes put forward in this discussion draft are expected to be included in the next update to the OECD Model Tax Convention.
10-March-2021
English
The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – has released the final version of the Toolkit on Tax Treaty Negotiations along with its web-based, interactive edition.
9-February-2021
English
A new diagnostic tool on enterprise risk management released today will allow tax administrations to self-assess their capacity and capability to manage operational risks across their organisation and to identify possible areas for improvement.
12-November-2020
English
The landmark victory in the Mopani case sends a message beyond Zambia, that African tax authorities are able and confident to take on and deal with complex transfer pricing transactions.