Belize and Cameroon have deposited their instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention), which now covers over 1820 bilateral tax treatie…
Release of Revenue Statistics in Latin America and the Caribbean 2022 on Wednesday, 27 April 2022
The eleventh edition of the tax policy publication Revenue Statistics in Latin America and the Caribbean will be released on 27 April on the occasion of the 56th General Assembly of the Inter-American Center of Tax Administrations (CIAT), hosted virtua…
Tax challenges of digitalisation: OECD invites public input on extractives exclusion 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 Extractives Exclusion unde…
Making tax dispute resolution more effective: New peer review assessments for Andorra, Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Faroe Islands, Macau (China), Morocco and Tunisia
Under BEPS Action 14, jurisdictions have committed to implement a minimum standard to improve the resolution of tax-related disputes between jurisdictions. Despite the significant disruption caused by the ongoing COVID-19 pandemic and the necessity to …
OECD and Brazil work together to align Brazil’s transfer pricing rules to international standard
The OECD and Brazil’s Receita Federal (RFB) held a joint high-level event in Brasília, Brazil, to present the key features of Brazil’s proposed new transfer pricing system.
Tax challenges arising from digitalisation: Public comments received on the Implementation Framework of the global minimum tax
On 14 March 2022, interested parties were invited to provide comments on the Implementation Framework of the global minimum tax. The OECD is grateful to the commentators for their input and now publishes the public comments received.