The OECD and the Intergovernmental Forum on Mining, Minerals, Metals, and Sustainable Development have finalized three practice notes intended to support resource-rich developing countries to protect their tax bases from erosion and profit shifting.

HM Revenue and Customs has updated its value-added tax guidance for online marketplaces and for suppliers using them to sell to UK consumers.

The Turkish tax authority has published a draft communique on the application of the digital sales tax, which is set to come into effect on March 1, 2020.

Hong Kong's Inland Revenue Department has released new guidance notes on the deduction of foreign taxes.

Hong Kong has updated its guidance on advance rulings, to reflect changes to Hong Kong's practices as a result of its efforts to comply with the OECD's minimum standards proposed as part of the base erosion and profit shifting (BEPS) Action Plan.

Businesses registered for the United Arab Emirates's value-added tax need to complete a four-step online procedure to file their tax returns, the Federal Tax Authority has said.

The United Arab Emirates' Federal Tax Authority has issued guidance on obtaining refunds of value-added tax on new homes.

New Zealand's Inland Revenue Department has set out the range of supports available to businesses in response to the impact of COVID-19.

The Irish Government has released additional guidance on its proposals for new anti-hybrid rules, responding to feedback to a consultation launched in November 2018.

The Irish Revenue has updated its guidelines on requesting Mutual Agreement Procedure assistance in Ireland.

The Irish Revenue has updated its guidance on Irish exit tax legislation to reflect changes introduced by Finance Act 2019.

The UK tax agency HM Revenue and Customs has released guidance for taxpayers affected by the Loan Charge.

On March 2, 2020, the German Ministry of Finance released a draft discussion document on new rules implementing the sixth European Union Directive on Administrative Cooperation, under which intermediaries are obligated to report certain tax planning schemes.

The OECD has released guidance for national policymakers on the impact of COVID-19 on the treatment of cross-border workers and the interpretation of international tax treaty rules.

On April 6, 2020, the Dutch Ministry of Finance published guidance material on the application of the BEPS Multilateral Instrument and its effect on Dutch tax treaties.

On April 4, 2020, Malta released payroll tax-related guidance for employers on the Government's responses to the COVID-19 epidemic.

The Chartered Institute of Taxation has called on the UK Government to clarify questions remaining about the UK's Digital Services Tax, which became effective this month.

Hong Kong has updated its guidance on advance rulings, to reflect changes to Hong Kong's practices as a result of its efforts to comply with the OECD's minimum standards proposed as part of the base erosion and profit shifting (BEPS) Action Plan.

The Irish Revenue has updated its guidance on the impact on relief claims of the late filing of corporate tax returns, in the context of the coronavirus pandemic.

New study provides guidance on the management of patients with inflammatory bowel disease (IBD) during the COVID-19 pandemic. The findings of the study

The OECD's Inclusive Framework on BEPS has released two sets of guidance to give greater certainty to tax administrations and MNE Groups alike on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13).

Today the OECD has taken a new step in its continuing efforts to boost transparency in international tax matters with the release of guidance on the implementation of country-by-country (CbC) reporting.

Public comments are invited on discussion drafts on "Attribution of Profits to Permanent Establishments" which deals with work in relation to BEPS Action 7 and on the "Revised Guidance on Profit Splits" which deals with work in related to BEPS Actions 8-10 of the OECD/G20 BEPS Action Plan.

Public comments have been received on the BEPS discussion drafts on the Attribution of Profits to Permanent Establishments and the Revised Guidance on Profit Splits.

The Inclusive Framework on BEPS has released two new documents to support the global implementation of Country-by-Country (CbC) reporting (BEPS Action 13).

Today, the OECD released an updated version of the BEPS Action 4 Report (Limiting Base Erosion Involving Interest Deductions and Other Financial Payments), which includes further guidance on two areas: the design and operation of the group ratio rule, and approaches to deal with risks posed by the banking and insurance sectors.

To further support the consistent implementation of the Common Reporting Standard (CRS), the OECD today released a series of additional CRS-related Frequently Asked Questions; and the second edition of the Standard for Automatic Exchange of Financial Account Information in Tax Matters.

The Inclusive Framework on BEPS has released additional guidance to provide essential information that will give certainty to tax administrations and MNE Groups alike on implementation of Country-by-Country (CbC) reporting (BEPS Action 13).

Public comments are invited on a discussion draft which provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines.

On 23 May 2017, interested parties were invited to provide comments on a discussion draft that provides guidance on the implementation of the approach to pricing transfers of hard-to-value intangibles described in Chapter VI of the Transfer Pricing Guidelines.

The Inclusive Framework on BEPS has released additional guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13).

The OECD's Inclusive Framework on BEPS has released two sets of guidance to give greater certainty to tax administrations and MNE Groups alike on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13).

This guidance will support the consistent implementation of internationally agreed standards for the VAT treatment of cross-border trade and is of particular relevance given the rapid and ongoing digitalisation of the economy.

The Inclusive Framework on BEPS has released additional guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13).

The additional guidance resulting sets out high-level general principles, which countries agree are relevant and applicable in attributing profits to PEs in accordance with applicable treaty provisions. It also provides examples on the attribution of profits to certain types of PEs arising from the changes to the PE definition under BEPS Action 7.

Today, the OECD released two reports containing Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles under BEPS Action 8; and Revised Guidance on the Application of the Transactional Profit Split Method under BEPS Action 10.

The Inclusive Framework on BEPS has released additional interpretative guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13).

This new guidance presents a clear overview of the modifications to tax treaties resulting from the Multilateral BEPS Convention which entered into force on 1 July 2018. A Secretariat note, also released today, clarifies the entry into effect rules for tax treaties of jurisdictions that deposited their ratification instruments last September.

As part of BEPS Action 5 to curb harmful tax practices, jurisdictions may only maintain preferential regimes if certain "substantial activities" requirements are met. In order to ensure a level playing field, these requirements must also apply to jurisdictions with zero or only nominal tax rates.

The OECD/G20 Inclusive Framework on BEPS has released additional interpretative guidance to give greater certainty to tax administrations and MNE Groups on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13).

The Inclusive Framework on BEPS has released additional interpretative guidance to give greater certainty to tax administrations and MNE Groups on the implementation and operation of Country-by-Country Reporting (BEPS Action 13).

The report is significant because it is the first time the OECD Transfer Pricing Guidelines include guidance on the transfer pricing aspects of financial transactions, which will contribute to consistency in the interpretation of the arm’s length principle and help avoid transfer pricing disputes and double taxation.

This guidance addresses the unique due diligence challenges posed by gold, such as its intrinsic high-value and fungible nature, the non-linear structure of its supply chain, and its multiple downstream uses.

This public consultation was held to gather comments on the draft FAO-OECD guidance for responsible agricultural supply chains which is designed to help enterprises observe standards of responsible business conduct along their agricultural supply chains. The deadline for comment was 20 February 2015.

This public consultation is being held to gather comments on the draft OECD Due Diligence Guidance for Meaningful Stakeholder Engagement in the Extractives Sector which provides practical guidance to mining, oil and gas enterprises in addressing the challenges related to stakeholder engagement. The deadline for comment is 5 June 2015.

11 March, Paris, France: This high-level launch event included a panel discussion that addressed the potential impacts of companies operating in agricultural supply chains on human, labour and tenure rights.

New international guidance on fighting corruption in the development sector goes into effect today, backed by more than 40 countries, with progress on agreed recommendations to be monitored by the OECD Working Group on Bribery.

Following on from the London Anti-Corruption Summit which took place in May 2016, the OECD and the International Bar Association (IBA) have agreed to form a task force to develop professional conduct standards and practice guidance for lawyers involved in establishing and advising on international commercial structures and recommended actions for governments.

8/2/2017 - The OECD Due Diligence Guidance for Responsible Supply Chains in the Garment and Footwear Sector will help enterprises to identify and prevent potential negative impacts related to human rights, labour, the environment and corruption in garment and footwear supply chains worldwide.

The OECD is developing a general Due Diligence Guidance for Responsible Business Conduct to provide practical support to companies on the implementation of the OECD Guidelines for Multinational Enterprises. The Due Diligence Guidance contains plain language explanations of the due diligence recommendations and associated provisions in the OECD Guidelines and can be used by companies in any sector of the economy.