As part of the Fiscal Transition Support Programme (FTSP) in West Africa, the OECD is organising a transfer pricing capacity building workshop from 5 to 7 March 2024 in Accra, Ghana, attended by representatives from 13 West African countries’ tax admin…
OECD and IGF receive public comments on a draft toolkit to support developing countries in addressing base erosion and profit shifting risks when pricing minerals (lithium)
On 6 November 2023, as part of the ongoing work of the OECD/IGF partnership on base erosion and profit shifting (BEPS) in the mining programme, the OECD and IGF sought public comments on a mineral pricing framework for lithium. The OECD and IGF are gr…
Tax challenges arising from digitalisation: Release of Amount B report to simplify transfer pricing rules and conforming changes to the Commentary of the OECD Model Tax Convention
On 19 February 2024, the OECD/G20 Inclusive Framework on BEPS released the report on Amount B of Pillar One, which provides a simplified and streamlined approach to the application of the arm’s length principle to baseline marketing and distribution ac…
Inclusive Framework Members continue countering harmful tax practices
Jurisdictions continue to make progress in addressing harmful tax practices through the implementation of the international standard under BEPS Action 5. This progress is evident in the release of new results on preferential tax regimes and substantial…
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.