On 8 December 2022, the OECD invited public comments on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules.
Tax dispute resolution: OECD releases revised methodology for the BEPS Action 14 peer reviews, additional data points in the MAP Statistics and a new framework for APA Statistics
Following the successful completion of peer reviews under the existing BEPS Action 14 Assessment Methodology, the OECD/G20 Inclusive Framework on BEPS has agreed a new Assessment Methodology for continuing the robust peer review process that seeks to i…
Tax challenges arising from digitalisation: Public comments received on the draft Multilateral Convention provisions on digital services taxes and other relevant similar measures under Amount A of Pillar One
On 20 December 2022, the OECD invited public comments on the Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures under Amount A of Pillar One to assist members in further refining and finalising the re…
Revenue impact of international tax reform better than expected: OECD
Revenue gains from the implementation of a historic agreement to reform the international tax system will be higher than previously expected, according to new OECD analysis released today.
Webinar: Economic impact assessment of the Two-Pillar Solution
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 pr…
Media Advisory – OECD to release new economic impact analysis of the Two-Pillar Solution to address the tax challenges arising from the digitalisation and globalisation of the economy
The OECD will release on Wednesday 18 January an update to its ongoing work to assess the economic impact of the Two-Pillar Solution to address the tax challenges arising from digitalisation and globalisation of the economy.
OECD appoints Manal Corwin as new Director of its Centre for Tax Policy and Administration
Manal Corwin has been appointed to serve as the next Director of the OECD Centre for Tax Policy and Administration beginning 3 April 2023.
OECD releases results that show further progress in countering harmful tax practices
Jurisdictions continue making progress on implementing the international standard under BEPS Action 5 to address harmful tax practices, as the OECD/G20 Inclusive Framework on BEPS releases new results on preferential tax regimes and substantial activit…
Tax challenges of digitalisation: OECD invites comments on compliance and tax certainty aspects of global minimum tax
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on compliance and co-ordinati…
Tax challenges of digitalisation: OECD invites public input on the draft Multilateral Convention provisions on digital services taxes and other relevant similar measures under Amount A of Pillar One
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Draft Multilateral Con…
Further progress on two-pillar solution: OECD releases consultation document on the withdrawal of digital service taxes and other relevant similar measures under Pillar One and an implementation package for Pillar Two
A year after the international community reached a landmark agreement on a two-pillar solution to reform the international tax rules to address the tax challenges arising from globalisation and digitalisation, progress continues towards its implementat…
Azerbaijan joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy
Azerbaijan joins international efforts against tax evasion and avoidance by joining the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS).
Significant progress on countering harmful tax practices with almost 50 000 exchanges of information on tax rulings undertaken to date under the BEPS Action 5 standard
Today, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings.
Tax challenges of digitalisation: OECD invites public input on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the main design elements o…
Tax revenues rebounded as economies recovered from the COVID-19 pandemic, according to new OECD data
Tax revenues bounced back in 2021 as OECD economies recovered from the initial impact of the COVID-19 pandemic, according to new OECD data released today.
OECD releases new mutual agreement procedure statistics and country awards on the resolution of international tax disputes
The OECD releases today the latest mutual agreement procedure (MAP) statistics covering 127 jurisdictions and practically all MAP cases worldwide. These statistics form part of the BEPS Action 14 Minimum Standard and the wider G20/OECD tax certainty ag…
OECD Tax Certainty Day 2022
This event provided an opportunity for tax policy makers, tax administrations, business representatives and other stakeholders to take stock of the tax certainty agenda and move towards further improvements in both dispute prevention and dispute resolu…
New OECD data highlight multinational tax avoidance risks and the need for swift implementation of international reform
New data released today highlight continuing base erosion and profit shifting (BEPS) risks and the need to implement the two-pillar solution to ensure that large multinational enterprises (MNEs) pay a fair share of tax wherever they operate and earn th…
Tax challenges arising from digitalisation: Public comments received on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One
On 6 October 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD invited public comments on the Progre…
COVID-19 hit African tax revenues hard, but increased foreign aid softened the blow
After a decade of solid progress in domestic revenue mobilisation, tax revenues in Africa declined between 2019 and 2020 as a result of COVID-19, according to a new report released today.
28 jurisdictions sign international tax agreements to exchange information with respect to income earned on digital platforms and offshore financial assets
On 9 November 2022, 28 countries and jurisdictions took new steps to strengthen and expand their co-operation in tax matters.
Global Forum reports significant progress on global transparency and exchange of tax information, while noting further work is needed
Significant global progress on transparency and exchange of tax information is reported by the Global Forum.
Share of emissions covered by carbon prices is rising, OECD data shows
As part of their efforts to cut greenhouse gas (GHG) emissions, countries have increased their use of carbon pricing through taxes or emissions trading systems, with coverage increasing across countries and sectors in 2021, according to a new OECD report.
Global Forum Secretariat supports Tunisia in strengthening its confidentiality and data protection framework for the automatic exchange of information
A delegation from the Global Forum Secretariat visited Tunis from 25 to 27 October 2022 to support Tunisia in strengthening its confidentiality and data protection framework for the implementation of the automatic exchange of information.
Indonesia, Global Forum and OECD co-host first capacity-building event under the Asia Initiative
225 delegates from Asian members of the Global Forum attended the virtual workshop on the effective use of the Common Reporting Standard (CRS) and Exchange of Information on Request (EOIR) on 25-27 October 2022.
OECD presents new transparency framework for crypto-assets to G20
The OECD delivered today a new global tax transparency framework to provide for the reporting and exchange of information with respect to crypto-assets.
Countries making substantial progress towards implementation of the two-pillar international tax reform
A year after the international community reached a landmark agreement on a two-pillar solution to reform the international tax rules to address the tax challenges arising from globalisation and digitalisation, strong progress continues towards its impl…
Tax challenges of digitalisation: OECD invites public input on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Progress Report on the…
14th meeting of the OECD/G20 Inclusive Framework on BEPS
Certain sessions of the 14th plenary meeting of the OECD/G20 Inclusive Framework on BEPS were available for the public to watch online on the afternoon of Thursday 6 October, allowing a glimpse into the various international tax-related work streams un…
Mongolia signs landmark agreement to strengthen its tax treaties and South Africa deposits an instrument for the ratification of the Multilateral BEPS Convention
Today, Mongolia signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the BEPS Convention), at a signing ceremony held in Paris at the 14th meeting of the Inclusive Framework on BEPS.
Heads of tax administrations emphasise the importance of swiftly implementing the landmark global tax agreement and enhancing collaborative work on digital transformation
Marking the 20th anniversary since its creation, the OECD’s Forum on Tax Administration held its annual Plenary meeting in Sydney, Australia, on 28-30 September 2022. Tax commissioners from across the globe, including representatives from international…
OECD and Global Forum delegation visits Burkina Faso to discuss Fiscal Transition Programme in West Africa
A delegation from the OECD and the Global Forum visited Ouagadougou, Burkina Faso from 19-20 September to discuss the Programme d’Appui à la Transition Fiscale en Afrique de l’Ouest (PATF) with stakeholders.
Global Forum Secretariat organises training for Tunisian officials on cross-border assistance in tax collection
Attended by 31 Tunisian officials in charge of international administrative co-operation and tax collection, this training raised awareness on the importance, challenges and opportunities of the cross-border assistance in tax collection as a tool to su…
Tax policy is playing a key role in promoting economic recovery and responding to the energy price shock
Tax policy is playing a critical role as countries seek to promote economic recovery from the COVID-19 pandemic and respond to the impact of rapid increases in energy prices, according to a new OECD report.
Bulgaria deposits an instrument for the ratification of the Multilateral BEPS Convention
Bulgaria has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention) thus underlining its strong commitment to prevent the abuse of …
Making tax dispute resolution more effective: New peer review assessments for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam
Under BEPS Action 14, jurisdictions have committed to implement a minimum standard to improve the resolution of tax-related disputes between jurisdictions.
Tax challenges of digitalisation: Public consultation meeting on Amount A of Pillar One
As part of the ongoing work to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD sought public comments on the draft model rules to implement a new taxing right that will allow mark…
OECD releases a practical guide to assist tax administrations in designing and carrying out tax capacity building programmes for developing countries
This report sets out considerations that administrations might want to take into account in establishing a capacity building strategy and describes the main diagnostic tools available to help understand a partner jurisdiction’s level of maturity and id…
Statement by the Secretary-General on the Centre for Tax Policy and Administration
After 15 years at the OECD, including 10 years as the Director of the Centre for Tax Policy and Administration (CTP), Pascal Saint-Amans will retire from the organisation at the end of October 2022.
Building mutual trust and improving communications between tax administrations and business is critical for improving voluntary compliance
Effective taxation of large businesses would benefit from increased efforts to build trust and improve communication between tax administrations and Multinational Enterprises (MNEs), according to a new report from the OECD.