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OECD holds regional meeting of the Inclusive Framework on BEPS for the Asia-Pacific region

Fifty delegates from sixteen countries, four international organisations, business and civil society gathered in Manila for the first regional meeting of the Inclusive Framework on Base Erosion and Profit shifting (BEPS) in the Asia-Pacific region after the launch of the Inclusive Framework in Kyoto on 30 June-1st July 2016.




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OECD holds regional meeting of the Inclusive Framework on BEPS for the Eastern Europe and Central Asia region

More than 60 delegates from 14 countries gathered in Vilnius for the first regional meeting of the Inclusive Framework on BEPS in the region. This meeting was the last of a series of regional events in 2016 intended to offer countries in different regions of the world the opportunity to feed their views and provide their input into the Inclusive Framework on BEPS.




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Kazakhstan, Côte d’Ivoire and Bermuda join the Inclusive Framework on BEPS

Following the first meeting of the Inclusive Framework on BEPS in Japan, on 30 June-1 July, and recent regional meetings, more countries and jurisdictions are joining the framework. The Inclusive Framework on BEPS welcomed Kazakhstan, Côte d’Ivoire and Bermuda bringing to 94 the total number of countries and jurisdictions participating on an equal footing in the project.




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Djibouti joins the Inclusive Framework on BEPS and the Global Forum

The Inclusive Framework on BEPS ("IF") welcomes Djibouti as its newest member, bringing to 97 the total number of countries and jurisdictions participating on an equal footing in the project. Djibouti also joins the Global Forum on Transparency and Exchange of Information for Tax Purposes as its 141st member.




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Thailand joins the Inclusive Framework on BEPS and participates in first joint programme for the implementation of international tax standards

Thailand has become the 98th jurisdiction to join the Inclusive Framework on BEPS (“IF”) and will participate on an equal footing with all other IF members at the next plenary meeting of the IF that will be held on 21-22 June 2017 in Noordwijk, the Netherlands.




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Third meeting of the Inclusive Framework on BEPS delivers results

Over 200 delegates from 83 countries and jurisdictions as well as 12 international and regional organisations met in Noordvijk, The Netherlands, on 21-22 June 2017 for the Third Meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS).




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Barbados joins the Inclusive Framework on BEPS

Barbados has become the 101st jurisdiction to join the Inclusive Framework on BEPS (“IF”).




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OECD, CREDAF and UNDP hold a regional meeting of the Inclusive Framework on BEPS for French speaking countries

Fifty delegates representing 10 countries gathered in Cotonou (Benin) on 3-5 July 2017 for the second regional meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) for French speaking countries. These regional meetings offer participants from around the world the opportunity to provide their views and input to the Inclusive Framework on BEPS.




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Montserrat joins the Inclusive Framework on BEPS

The Inclusive Framework welcomed Montserrat, bringing to 102 the total number of countries and jurisdictions participating on an equal footing in the Project.




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Bahrain joins the Inclusive Framework on BEPS

Bahrain has become the 115th jurisdiction to join the Inclusive Framework on BEPS (“IF”). The IF was established in January 2016, after the G20 Leaders urged the timely implementation of the BEPS package released in October 2015 and called on the OECD to develop a more inclusive framework with the involvement of interested non-G20 countries and jurisdictions, including developing economies.




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The United Arab Emirates joins the Inclusive Framework on BEPS

The United Arab Emirates has become the 116th jurisdiction to join the Inclusive Framework on BEPS (“IF”). The IF was established in January 2016, after the G20 Leaders urged the timely implementation of the BEPS package released in October 2015 and called on the OECD to develop a more inclusive framework with the involvement of interested non-G20 countries and jurisdictions, including developing economies.




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OECD releases decisions on 11 preferential regimes of BEPS Inclusive Framework Members

Governments are continuing to make swift progress in bringing their preferential tax regimes in compliance with the OECD/G20 BEPS standards to improve the international tax framework. Today the Inclusive Framework released the updates to the results for preferential regime reviews conducted by the Forum on Harmful Tax Practices (FHTP) in connection with BEPS Action 5.




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OECD/G20 Inclusive Framework on BEPS: Progress Report July 2017-June 2018

This report by the OECD/G20 Inclusive Framework on BEPS presents the current state of play in progressing its mandate. It outlines on the major developments in dealing with the tax challenges of the digitalised economy and the entry into force of the MLI, and shows how countries are progressing in the implementation of the BEPS package.




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The Former Yugoslav Republic of Macedonia (FYROM) joins the Inclusive Framework on BEPS

The Former Yugoslav Republic of Macedonia (FYROM) has become the 117th jurisdiction to join the Inclusive Framework on BEPS (“IF”).




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OECD releases international exchange framework for CRS-related mandatory disclosure rules and updates its XML schemas for the exchange of CRS, CbC and tax ruling information

In order to support the automatic exchange of information collected under the OECD’s Model Mandatory Disclosure Rules on Common Reporting Standard (CRS) Avoidance Arrangements and Opaque Offshore Structures (MDRs), the OECD has today released the international administrative and operational framework for the exchange of information collected under the MDRs.




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OECD/G20 Inclusive Framework on BEPS delivers tax transparency: Action 13 Country-by-Country reporting shows big progress

The OECD has released the outcomes of the second phase of peer reviews of the BEPS Action 13 Country-by-Country (CbC) reporting initiative, demonstrating strong progress in the implementation of a key element in continuing efforts to improve the taxation of multinational enterprises (MNEs) worldwide.




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Jordan joins the Global Forum on Tax Transparency and the Inclusive Framework on BEPS

Jordan joins the international fight against tax evasion by becoming the 158th member of the Global Forum.




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Honduras joins the Inclusive Framework on BEPS

The Inclusive Framework on BEPS welcomes Honduras bringing to 137 the total number of countries and jurisdictions participating on an equal footing in the Project.




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Brazil identifies a clear pathway for aligning its transfer pricing framework with the OECD standard

Brazil has identified a clear pathway for bringing its existing transfer pricing framework into alignment with the international consensus, and is weighing two options – immediate or gradual implementation, according to a new joint report by the OECD and Receita Federal, Brazil’s federal revenue authority (RFB).




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In support of its active enforcement efforts, Italy should urgently extend timeframe for prosecuting foreign bribery

The Phase 3 Report on Italy by the OECD Working Group on Bribery evaluates and makes recommendations on Italy's implementation and application of the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and related instruments.




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The Policy Framework for Investment in Agriculture

The Policy Framework for Investment in Agriculture is a flexible tool which helps governments evaluate their investment policies in the ten areas essential to creating an attractive environment for investors and in enhancing the development benefits of agricultural investment.




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Despite progress made and improved legal framework, OECD seriously concerned about Turkey’s level of detection and investigation of foreign bribery

Turkey is a significant and geopolitically critical economy. Its companies, like those from many other countries, operate in corruption-prone sectors and countries. In spite of this, only 10 allegations have come to the attention of Turkish authorities since foreign bribery became an offence in Turkey in 2003.




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Public consultation on updating the Policy Framework for Investment

This public consultation was held to gather interested stakeholders' comments on the draft chapters of the Policy Framework for Investment currently being updated. The consultation ran until 31 December 2014.




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G20: Remarks for Session 2 - Framework for Strong, Sustainable and Balanced Growth

We therefore need a “copernician” change in our approach to the growth – inequality nexus: let’s not think growth first, and inequality thereafter but let’s consider both of them, together, in their circularity. In other words, let’s think “Inclusive Growth”, right from the start, and let’s make it another touchstone of our efforts and complement the Pittsburgh tryptic of strong, sustainable and balanced growth!




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2nd Online public consultation on updating the Policy Framework for Investment

This online public consultation was held to gather interested stakeholders' comments on the draft Policy Framework for Investment currently being updated. The consultation ran until 25 February 2015.




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OECD Ministers launch new framework to boost sustainable investment

OECD Ministers have endorsed updated guidelines to help national governments and regional groups create the right conditions to attract domestic and foreign investment.




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Policy Framework for Investment - Pocket Edition 2015

The Policy Framework for Investment (PFI) is a comprehensive and systematic tool for improving investment conditions. The pocket edition of the PFI contains the full text of the 2015 update minus the supplemental questions and reference lists. Find the integral text and other tools online at www.oecd.org/investment/pfi.htm




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The legal framework applicable to joint interpretive agreements of investment treaties

Most investment treaties do not expressly address joint interpretations and thus leave the issue to more general rules. This paper addresses the general legal framework applicable to joint agreements by treaty parties about the interpretation of treaties. It outlines key concepts and distinctions, and considers effects on third parties.




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The Policy Framework for Investment (PFI)

The Policy Framework for Investment (PFI) is a non-prescriptive tool for improving investment policy for development. It helps governments to design and implement policy reforms to create a truly attractive, robust and competitive environment for domestic and foreign investment.




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Chile must conclude its current legislative reforms of the criminal sanctions regime and clarify its corporate liability framework to better combat foreign bribery

Chile must make further progress on key recommendations of the OECD Working Group on Bribery in International Business Transactions, more than three years after its Phase 3 evaluation in March 2014.




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OECD Framework for the Governance of Infrastructure

This web page presents the 10 dimensions of the framework for the governance of public infrastructure. The dimensions relate to how governments prioritise, plan, budget, deliver, regulate and evaluate infrastructure investment. Each area covers the principal objective of policy in each area, followed by key questions decision makers need to address and indicators identifying the enabling factors.




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Towards an international framework for investment facilitation

Many governments seek to promote and facilitate inward investments that they expect will benefit their economy. This paper looks at the merits of an international framework to facilitate investment in support of sustainable and inclusive growth.




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Health Data Governance: Strong health data governance frameworks are needed

Health Data Governance: Strong health data governance frameworks are needed




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Peer Review Report of Austria - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Austria.




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Austria should set timeframe for 0.7% development aid target, says OECD

Austria should set a timeframe to increase its aid budget in line with a pledge to allocate 0.7% of its gross national income (GNI) to development aid, according to an OECD Review.




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G20 ministers welcome OECD disaster risk assessment and financing framework

G20 Finance Ministers have welcomed a new OECD/G20 framework designed to help governments develop financial strategies for disaster risk management.




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Towards green investment policy framework: The Case of Low-Carbon, Climate-Resilient Infrastructure - Environment Working Paper No. 48

This report advances a “green investment policy framework” taking infrastructure investment as a starting point and looking only at climate change mitigation and adaptation. It highlights the significant opportunities and many challenges that exist today in both developed and developing countries to transition to low-carbon, climate-resilient (LCR) development through investment in both renovated and in new infrastructure.




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Government Debt Management and Operational Risk: A Risk Management Framework and its Application in Turkey

The management of operational risk is at the heart of efficient government, but countries often fail to apply good or even routine operational risk management practices and have difficulty in understanding how to put the processes in place. This paper sets out a widely-applicable and relevant policy approach and management framework and illustrates its practical application in Turkey.




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Developing Local Currency Bond Markets: A New Diagnostic Framework

Jointly developed by the IMF, World Bank, EBRD, and the OECD, this report analyses the main elements necessary to deepen domestic bond markets in emerging and developing economies.




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OECD Ministers launch new framework to boost sustainable investment

OECD Ministers have endorsed updated guidelines to help national governments and regional groups create the right conditions to attract domestic and foreign investment.




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OECD-INFE Core Competencies Framework on Financial Literacy for Youth

This document outlines the objectives and key components of the framework, and presents the flexible, outcome-based, core competencies framework itself. The framework is designed to be applicable to youth aged 15 to 18, describing the basic level of financial literacy that is likely to be needed by this group to fully and safely participate in economic and financial life.




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Colombia: Assessment of the Regulatory Framework of Private Pensions

This review of Colombia by the OECD Working Party on Private Pensions examines Colombia’s position with respect to core principles related to pension systems.




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G20-OECD-INFE Core Competencies Framework on Financial Literacy for Adults

This document outlines the objectives and key components of the framework, and presents the flexible, outcome-based, core competencies framework itself. The framework is designed to be applicable to adults aged 18 and over, describing the basic level of financial literacy that is likely to be needed by this group to fully and safely participate in economic and financial life.




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Core competencies frameworks on financial literacy

The core competencies frameworks on financial literacy highlight a range of financial literacy outcomes that may be considered important for adults, youth, or owners and managers of micro, small and medium-sized enterprises (MSMEs) and of potential entrepreneurs.The core competencies frameworks on financial literacy for youth and adults were developed in response to a call from G20 Leaders in 2013.




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OECD INFE core competencies framework on financial literacy for MSMEs

This document contains a high-level, outcome-based, internationally relevant, core competencies framework on financial literacy for micro, small and medium-sized enterprises (MSMEs) and potential entrepreneurs. It highlights a range of outcomes that may be important to sustain or improve their financial literacy.




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Intangible assets, resource allocation and growth: a framework for analysis

This paper explores the growing importance of intangible assets as a potential source of innovation and productivity gains, and the contribution of efficient resource allocation to this process.




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G20: Remarks for Session 2 - Framework for Strong, Sustainable and Balanced Growth

We therefore need a “copernician” change in our approach to the growth – inequality nexus: let’s not think growth first, and inequality thereafter but let’s consider both of them, together, in their circularity. In other words, let’s think “Inclusive Growth”, right from the start, and let’s make it another touchstone of our efforts and complement the Pittsburgh tryptic of strong, sustainable and balanced growth!




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OECD Ministers launch new framework to boost sustainable investment

OECD Ministers have endorsed updated guidelines to help national governments and regional groups create the right conditions to attract domestic and foreign investment.




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Russia: progress in structural reform and framework conditions 2011-13

Since 1995 when OECD began conducting Economic Surveys of the Russian Federation many policy recommendations relating to structural reform and framework conditions have been made.




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Gender equality and economic growth in India: a quantitative framework

This paper studies how public policies, including pro-women interventions, can raise female labour force participation and promote economic growth in India.