Public comments are invited on technical issues identified in a request for input related to the development of a multilateral instrument to implement the tax-treaty related BEPS measures. Comments should be sent by 30 June 2016 at the latest.

On 23 May 2016, the OECD Council approved the amendments to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations ("Transfer Pricing Guidelines"), as set out in the 2015 BEPS Report on Actions 8-10 "Aligning Transfer Pricing Outcomes with Value Creation" and the 2015 BEPS Report on Action 13 "Transfer Pricing Documentation and Country-by-Country Reporting".

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.

On 31 May 2016, public comments were invited on technical issues identified in a Request for Input related to the development of a multilateral instrument to implement the tax-treaty related BEPS measures. This document compiles the comments received in response to that request for input.

Interested parties are invited to review the conforming changes to Chapter IX of the Transfer Pricing Guidelines, "Transfer Pricing Aspects of Business Restructurings."

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.

The OECD will hold a public consultation event on the Multilateral Instrument on 7 July 2016 at the OECD Conference Centre in Paris, France.

The OECD has released a discussion draft which deals with the design and operation of the group ratio rule under BEPS Action 4 and the standardised IT-format for the exchange of tax rulings between jurisdictions under BEPS Action 5. It also announced that Angola has become the 83rd member of the Inclusive Framework on BEPS.

Interested parties are invited to provide comments on a discussion draft which deals approaches to address BEPS involving interest in the banking and insurance sectors under Action 4 (Interest deductions and other financial payments) of the BEPS Action Plan.

Today, Kuwait joined the 83 current signatories to the CRS Multilateral Competent Authority Agreement ("CRS MCAA"), the key international framework agreement for putting in place the automatic exchange of information on offshore financial accounts foreseen by the OECD Common Reporting Standard (CRS).

Interested parties are invited to provide comments on a discussion draft which deals with branch mismatch structures under Action 2 (Neutralising the Effects of Hybrid Mismatch Arrangements) of the BEPS Action Plan.

OECD publishes comments received on the discussion draft on the elements of the design and operation of the group ratio rule under Action 4.

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 OECD publishes comments received on the discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors under Action 4.

57 delegates from 10 countries and 8 organisations gathered in Montevideo for the 1st regional meeting of the Inclusive Framework on Base Erosion and Profit shifting (BEPS) after its launch in Kyoto on 29 June-1st July 2016.

The OECD publishes the comments received on the discussion draft on branch mismatch structures under Action 2 of the BEPS Action Plan.

Following the first meeting of the Inclusive Framework on BEPS in Kyoto, Japan, on 30 June-1 July and the regional meeting for Latin America and the Caribbean held in Montevideo, Uruguay, on 21-23 September, more countries and jurisdictions are joining the framework. On 14 October, the Inclusive Framework on BEPS welcomed Andorra as its 86th member.

Following the first meeting of the Inclusive Framework on BEPS in Kyoto, Japan, on 30 June-1 July and the regional meeting for Latin America and the Caribbean held in Montevideo, Uruguay, on 21-23 September, more countries and jurisdictions are joining the framework. On 14 October, the Inclusive Framework on BEPS welcomed Republic of Congo as its 87th member.

Today the OECD released key documents, approved by the Inclusive Framework on BEPS, that will form the basis of the Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of the BEPS Action Plan.

Following the first meeting of the Inclusive Framework on BEPS in Kyoto, Japan, on 30 June-1 July and the regional meeting for Latin America and the Caribbean held in Montevideo, Uruguay, on 21-23 September, more countries and jurisdictions are joining the framework. On 28 October, the Inclusive Framework on BEPS welcomed Panama as its 87th member.

56 delegates from 13 countries gathered in Tunis for the first regional meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) after its launch in Kyoto on 30 June-1 July 2016. This meeting belongs to a new series of events that offer participants from different regions in the world the opportunity to feed their views and provide their input into 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 Macau (China), Mauritius and Ukraine bringing to 90 the total number of countries and jurisdictions participating on an equal footing in the Project.

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.

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

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.

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.

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.

Comments are invited on draft examples included in a discussion draft on the follow-up work on the ineraction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds.

As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Gabon, Hungary, Indonesia, Lithuania, Malta, Mauritius and the Russian Federation have now signed the Multilateral Competent Authority Agreement for Country-by-Country Reporting (CbC MCAA), bringing the total number of signatories to 57. Lithuania and Hungary joined the Agreement in October and December 2016 respectively.

The OECD is now gathering input for the Stage 1 peer reviews of Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden, and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire.

Today the OECD released key documents, approved by the Inclusive Framework on BEPS, which will form the basis of the peer review of Action 13 Country-by-Country Reporting and for the peer review of the Action 5 transparency framework.

On 6 January 2017, public comments were invited on draft examples prepared as part of the follow-up work on the interaction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds. The OECD is grateful for the input and now publishes a compilation of the comments received.

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).

Almost 50 delegates from 14 countries and 7 organisations gathered in Tbilisi for the second regional meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) in the Eastern Europe and Central Asia region.

Today the OECD released the key document, approved by the Inclusive Framework on BEPS, which will form the basis of the peer review of the Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances.

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.

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.

Ministers and high-level officials from 76 countries and jurisdictions have signed today or formally expressed their intention to sign an innovative multilateral convention that will swiftly implement a series of tax treaty measures to update the existing network of bilateral tax treaties.

You are invited to join a webinar on 9 June at 15h00 with OECD experts to discuss the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). This online event follows the signing ceremony which took place in Paris on 7 June where over 65 countries and jurisdictions signed the multilateral instrument. Participants will have the opportunity to ask questions during the webinar.

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

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).

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

Today at the OECD Headquarters in Paris, Mahess Rawoteea of the Ministry of Finance and Economic Development of Mauritius, signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) in the presence of Douglas Frantz, OECD Deputy Secretary-General.

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.

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.

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

Today at the OECD Headquarters in Paris, Alamine Ousmane Mey, Minister of Finances of Cameroon, signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) in the presence of Pascal Saint-Amans, Director of the OECD Centre for Tax for Tax Policy and Administration.

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).

Today, the OECD released a report on Neutralising the Effects of Branch Mismatch Arrangements (BEPS Action 2). This new report sets out recommendations for changes to domestic law that would bring the treatment of these branch mismatch structures into line with outcomes described in the 2015 Report.

Today at the OECD Headquarters in Paris, Nigeria signed two major multilateral instruments: the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) and the CRS Multilateral Competent Authority Agreement‎ (the CRS MCAA). Nigeria becomes the 71st jurisdiction to sign the MLI and the 94th jurisdiction to join the CRS MCAA.