9-January-2024
English
20-December-2023
English, PDF, 478kb
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.
20-December-2023
English
18-December-2023
English, PDF, 92kb
The OECD/G20 Inclusive Framework on BEPS released a statement updating the timeline to finalise the text of the Multilateral Convention to implement the coordinated reallocation of taxing rights over the profits of the world's largest and most profitable companies (Amount A of Pillar One).
13-December-2023
English
7-December-2023
English
6-December-2023
English
29-November-2023
English, PDF, 3,440kb
This case study highlights the significant progress made by West African States in combating tax fraud, evasion, and illicit financial flows to mobilise domestic resources through an innovative regional programme funded by the European Union and implemented by the OECD and the Global Forum, in close collaboration with the ECOWAS and UEMOA Commissions.
29-November-2023
English
27-November-2023
English