men Major enlargement of the global network for the automatic exchange of offshore account information as over 100 jurisdictions get ready for exchanges By www.oecd.org Published On :: Thu, 05 Jul 2018 16:00:00 GMT Today, the OECD published a new set of bilateral exchange relationships established under the Common Reporting Standard Multilateral Competent Authority Agreement (CRS MCAA), bringing the total number of relationships to over 3200, an increase of more than 500 since April of this year. Full Article
men Platform for Collaboration on Tax invites final comments on a revised version of its report on the “Taxation of Offshore Indirect Transfers of Assets” By www.oecd.org Published On :: Mon, 16 Jul 2018 16:00:00 GMT The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – has undertaken, at the request of the G20, the development of a series of “toolkit” reports to help guide developing countries in the implementation of policy options for issues in international taxation of greatest relevance to these countries. Full Article
men OECD, government officials and parliamentarians discuss developments in international tax co-operation at high-level meeting in Georgia By www.oecd.org Published On :: Fri, 20 Jul 2018 08:00:00 GMT Over 70 participants from 20 countries in Europe and Central Asia gathered Georgia for a high-level regional event on Developments in International Tax Co-operation on 17-18 July 2018. Participants discussed policy responses to fighting tax evasion and avoidance, as well as the opportunities and challenges presented by the practical implementation of international standards on tax transparency and BEPS. Full Article
men OECD launches programme in Islamabad to support Pakistan in implementing new international tax standards By www.oecd.org Published On :: Fri, 20 Jul 2018 10:00:00 GMT As part of a mission held from 16 to 19 July 2018 in Islamabad, Pakistan aimed at launching the induction programme to support the implemention of the BEPS measures and initiating the TIWB programme, an OECD delegation met in Islamabad to discuss the progress of the country in implementing the new international standards to combat tax avoidance and tax evasion. Full Article
men Ukraine signs landmark agreement to strengthen its tax treaties By www.oecd.org Published On :: Mon, 23 Jul 2018 16:00:00 GMT Today, Ukraine signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention). Ukraine becomes the 83rd jurisdiction to join the Convention, which will update the existing network of bilateral tax treaties to reduce opportunities for tax avoidance by multinational enterprises. Full Article
men Antigua and Barbuda becomes the 125th jurisdiction to join the most powerful multilateral instrument against offshore tax evasion and avoidance By www.oecd.org Published On :: Fri, 27 Jul 2018 17:00:00 GMT Antigua and Barbuda today signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. It is the 125th jurisdiction to join the Convention. Full Article
men Public comments received on BEPS discussion draft on the transfer pricing aspects of financial transactions By www.oecd.org Published On :: Fri, 14 Sep 2018 11:00:00 GMT On 3 July 2018, interested parties were invited to provide comments on a discussion draft on financial transactions, which deals with follow-up work in relation to Actions 8-10 (“Assure that transfer pricing outcomes are in line with value creation”) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the public comments received. Full Article
men Saudi Arabia signs landmark agreement to strengthen its tax treaties By www.oecd.org Published On :: Tue, 18 Sep 2018 10:00:00 GMT Today, Saudi Arabia signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention). Saudi Arabia becomes the 84th jurisdiction to join the Convention, which now covers over 1,400 bilateral tax treaties. Full Article
men Australia, France, Japan and Slovak Republic deposit their instrument of ratification or acceptance for the Multilateral BEPS Convention By oe.cd Published On :: Thu, 27 Sep 2018 16:02:00 GMT Australia, France, Japan and the Slovak Republic have deposited their instrument of ratification or acceptance for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting with the OECD’s Secretary-General, therewith underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. Full Article
men OECD releases 2017 global mutual agreement procedure statistics By www.oecd.org Published On :: Wed, 10 Oct 2018 15:00:00 GMT Members of the Inclusive Framework on BEPS have committed to report their MAP statistics pursuant to an agreed reporting framework and to publish them on a yearly basis. The 2017 MAP statistics are now available covering 85 jurisdictions and almost all MAP cases worldwide. They contain detailed information on each jurisdiction as well as aggregated global information. Full Article
men OECD clamps down on CRS avoidance through residence and citizenship by investment schemes By www.oecd.org Published On :: Tue, 16 Oct 2018 11:00:00 GMT As part of its work to preserve the integrity of the CRS, the OECD has published the results of its analysis of over 100 CBI/RBI schemes offered by CRS-committed jurisdictions, identifying those schemes that potentially pose a high-risk to the integrity of CRS. Full Article
men Residence/Citizenship by investment update By www.oecd.org Published On :: Wed, 17 Oct 2018 18:00:00 GMT Since the release of the guidance, Monaco has provided additional information with respect to its residence and migration requirements confirming that information on relevant applicants is exchanged with all existing jurisdictions of residence. Full Article
men OECD and World Bank call for whole-of-government approach to combating tax evasion and corruption By www.oecd.org Published On :: Mon, 22 Oct 2018 15:00:00 GMT Countries must step up work to ensure that tax authorities and anti-corruption authorities can effectively co-operate in the fight against tax evasion, bribery, and other forms of corruption, according to a joint OECD/World Bank report. Full Article
men OECD and tax officials from Eastern Europe and Central Asia discuss BEPS implementation in Armenia By www.oecd.org Published On :: Fri, 09 Nov 2018 15:00:00 GMT Over 60 delegates from 16 countries, international and regional organisations, business, civil society and academia gathered in Yerevan, Armenia on 7 - 9 November 2018 for a regional meeting of the Inclusive Framework on BEPS in Eastern Europe and Central Asia. Full Article
men OECD releases guidance on Synthesised texts for providing clarity on the impact of the Multilateral Instrument By www.oecd.org Published On :: Wed, 14 Nov 2018 11:00:00 GMT 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. Full Article
men Residence/Citizenship by investment update By www.oecd.org Published On :: Tue, 20 Nov 2018 20:00:00 GMT As part of its efforts to maintain the integrity of the Common Reporting Standard (CRS), the OECD has been working closely with Panama over the last weeks to ensure that any risks created by its Residence by Investment (RBI) programmes are effectively addressed. Full Article
men Global Forum on Tax Transparency marks a dramatic shift in the fight against tax evasion with the widespread commencement of the automatic exchange of financial information By www.oecd.org Published On :: Thu, 22 Nov 2018 18:51:00 GMT The Global Forum held its annual meeting in Uruguay on 20-22 November, bringing together 220 delegates from 84 jurisdictions and 12 International organisations to strengthen further the international community’s fight against tax evasion. The meeting marked the widespread rollout of automatic exchange of financial account of information. Full Article
men Jamaica deposits instrument of ratification for the multilateral Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Thu, 29 Nov 2018 13:00:00 GMT The Convention will enter into force for Jamaica on 1 March 2019 and will generally apply from 1 January 2020, although it may apply for earlier periods between signatories if agreed to and applies in relation to any period regarding criminal matters. Full Article
men Qatar signs landmark agreement to strengthen its tax treaties By www.oecd.org Published On :: Tue, 04 Dec 2018 11:00:00 GMT Today, Qatar signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention), becoming the 85th jurisdiction to join the Convention, which now covers nearly 1,500 bilateral tax treaties. Full Article
men OECD and the Netherlands discuss developments in international tax co-operation By www.oecd.org Published On :: Thu, 10 Jan 2019 16:18:00 GMT OECD Deputy Secretary-General Ludger Schuknecht and Pascal Saint-Amans, Director of the Centre for Tax Policy and Administration, met today in Paris with Mr. Menno Snel, State Secretary for Finance in The Netherlands, for wide-ranging discussions on international co-operation in the field of taxation, notably as concerns tackling tax evasion. Full Article
men Belize signs landmark agreement to strengthen its tax treaties and Monaco deposits its instrument of ratification for the Multilateral BEPS Convention By www.oecd.org Published On :: Fri, 11 Jan 2019 14:00:00 GMT Belize has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, becoming the 86th jurisdiction to join the Convention, which now covers almost 1500 bilateral tax treaties. Yesterday, Monaco deposited its instrument of ratification for the Convention with the OECD’s Secretary-General. Full Article
men The Role of Tax Morale in Development By www.oecd.org Published On :: Fri, 25 Jan 2019 09:00:00 GMT The Task Force on Tax and Development organised this conference on the role of tax morale in development which introduced new research undertaken by the OECD on the drivers of tax morale in developing countries. Full Article
men Public comments received on the possible solutions to the tax challenges of digitalisation By www.oecd.org Published On :: Thu, 07 Mar 2019 12:00:00 GMT On 13 February 2019, interested parties were invited to provide comments on key issues identified in a public consultation document on possible solutions to the tax challenges arising from the digitalisation of the economy. The OECD is grateful to the commentators for their input and now publishes the public comments received. Full Article
men Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form (OECD Taxation Working Paper) By doi.org Published On :: Thu, 21 Mar 2019 12:00:00 GMT This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments. Full Article
men The Kingdom of the Netherlands and Georgia deposit instruments of acceptance or ratification for the Multilateral BEPS Convention By www.oecd.org Published On :: Fri, 29 Mar 2019 16:00:00 GMT The Kingdom of the Netherlands has deposited its instrument of acceptance and Georgia has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) with the OECD's Secretary-General, thus underlining its strong commitments to prevent the abuse of tax treaties and BEPS by multinational enterprises. Full Article
men OECD invites public comments on draft report on tax morale By www.oecd.org Published On :: Wed, 10 Apr 2019 13:00:00 GMT As part of the ongoing work on tax morale, the OECD is seeking public comments on itis forthcoming publication What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation. Full Article
men Public comments received on draft report on tax morale By www.oecd.org Published On :: Wed, 15 May 2019 14:00:00 GMT On 10 April 2019, interested parties were invited to provide comments on its forthcoming publication "What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation". The OECD is grateful to the commentators for their input and now publishes the public comments received. Full Article
men Objectives and challenges in the implementation of a universal pension system in France By doi.org Published On :: Fri, 24 May 2019 09:00:00 GMT The mission of the French High Commission for Pension Reform is to prepare the reform introducing a universal pension points system in France. Full Article
men Albania signs landmark agreement to strengthen its tax treaties By www.oecd.org Published On :: Tue, 28 May 2019 10:00:00 GMT Today, Albania signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention), becoming the 88th jurisdiction to join the Convention, which now covers almost 1,530 bilateral tax treaties. Full Article
men United Arab Emirates deposits its instrument of ratification for the Multilateral BEPS Convention By www.oecd.org Published On :: Wed, 29 May 2019 10:00:00 GMT On 29 May 2019, the UAE deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral convention or MLI) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For the UAE, the MLI will enter into force on 1 September 2019. Full Article
men Implementation of tax transparency initiative delivering concrete and impressive results By www.oecd.org Published On :: Fri, 07 Jun 2019 08:00:00 GMT International efforts to improve transparency via automatic exchange of information on financial accounts are improving tax compliance and delivering concrete results for governments worldwide, according to new data released today by the OECD. Full Article
men OECD strengthens co-operation with Morocco – Renews Morocco Country Programme Agreement By www.oecd.org Published On :: Tue, 25 Jun 2019 12:00:00 GMT The OECD and the Government of the Kingdom of Morocco signed today a Memorandum of Understanding to renew the Country Programme, for a period of three years, to support Morocco’s reform agenda. Full Article
men Morocco signs landmark agreement to strengthen its tax treaties By www.oecd.org Published On :: Tue, 25 Jun 2019 12:30:00 GMT Today, Morocco signed the BEPS MLI, becoming the 89th jurisdiction to join the Convention, which now covers almost 1,530 bilateral tax treaties. Mr. Mohamed Benchaaboun, Minister of Economy and Finance of Morocco signed the Convention in the presence of Angel Gurría, Secretary-General of the OECD. Full Article
men Global Forum on Tax Transparency assists Morocco to implement Exchange of Information on Request By www.oecd.org Published On :: Thu, 11 Jul 2019 11:08:00 GMT The Global Forum Secretariat is assisting Morocco in preparing for its second round of peer review aimed at assessing its compliance with the international standard of exchange of information on request. Full Article
men Ecuador and Serbia deposit instruments of ratification for the multilateral Convention on Mutual Administrative Assistance in Tax Matters By www.oecd.org Published On :: Mon, 02 Sep 2019 18:22:00 GMT Ecuador and Serbia have deposited their instruments of ratification for the multilateral Convention on Mutual Administrative Assistance in Tax Matters therewith underlining their strong commitment to join international efforts against tax evasion and avoidance. The Convention will enter into force on 1 December 2019 for Ecuador and Serbia. Full Article
men Platform for Collaboration on Tax invites comments on a draft toolkit designed to help developing countries with the implementation of transfer pricing documentation requirements By www.oecd.org Published On :: Fri, 27 Sep 2019 16:00:00 GMT The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking feedback from the public on a draft toolkit designed to help developing countries in the implementation of effective transfer pricing documentation requirements. Full Article
men OECD and Eurasian officials meet in Azerbaijan to discuss BEPS implementation and solutions to the tax challenges of digitalisation By www.oecd.org Published On :: Fri, 11 Oct 2019 11:00:00 GMT Over 70 delegates from 14 countries, as well as international and regional organisations, business, and civil society gathered in Baku, Azerbaijan on 8-10 October 2019 for the Fifth Regional Meeting on BEPS for Eurasian Countries. Full Article
men OECD and Francophone African officials meet in Senegal to discuss BEPS implementation and solutions to the tax challenges of digitalisation By www.oecd.org Published On :: Fri, 18 Oct 2019 17:00:00 GMT Over 50 delegates from 13 African countries, as well as international and regional organisations, technical co-operation agencies, Senegalese business, civil society and academia gathered in Saly, Senegal, on 15-17 October 2019 for the Third Regional Meeting on BEPS for Francophone Countries. Full Article
men Bosnia and Herzegovina signs landmark agreement to strengthen its tax treaties By www.oecd.org Published On :: Wed, 30 Oct 2019 12:00:00 GMT Today, Bosnia and Herzegovina signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention), becoming the 90th jurisdiction to join the Convention, which now covers over 1 600 bilateral tax treaties. Full Article
men Public comments received on the Secretariat Proposal for a "Unified Approach" under Pillar One By www.oecd.org Published On :: Fri, 15 Nov 2019 17:00:00 GMT On 9 October 2019, interested parties were invited to provide comments on a number of policy issues and technical aspects in respect to the Secretariat Proposal for a "Unified Approach" under Pillar One. The OECD is grateful to the commentators for their input and now publishes the public comments received. Full Article
men Armenia and Italy agree on OECD/UNDP Tax Inspectors Without Borders partnership to combat international tax avoidance and evasion By www.oecd.org Published On :: Mon, 25 Nov 2019 17:30:00 GMT A signing ceremony between the Italian Revenue Agency (Agenzia delle Entrate) and the State Revenue Committee of Armenia took place at the OECD today, establishing work plans for two assistance programmes initiated through Tax Inspectors Without Borders (TIWB) – a joint OECD/UNDP capacity building initiative. Full Article
men Kenya and Oman sign landmark agreement to strengthen their tax treaties By www.oecd.org Published On :: Tue, 26 Nov 2019 17:00:00 GMT Kenya and Oman have today signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention), becoming the 91st and 92nd jurisdictions to join the Convention, which now covers over 1630 bilateral tax treaties. Full Article
men Benin, Bosnia and Herzegovina, Cabo Verde, Mongolia and Oman join the most powerful multilateral instrument against offshore tax evasion and avoidance By www.oecd.org Published On :: Wed, 27 Nov 2019 15:00:00 GMT On the occasion of the 10th Plenary Meeting of the Global Forum a further five countries signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, therewith bringing the total number of participating in the Convention to 135. Full Article
men Public comments received on the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two By www.oecd.org Published On :: Tue, 03 Dec 2019 20:00:00 GMT On 8 November 2019, interested parties were invited to provide comments on certain aspects of the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two. The OECD is grateful to the commentators for their input and now publishes the public comments received. Full Article
men Jordan signs landmark agreement to strengthen its tax treaties By www.oecd.org Published On :: Thu, 19 Dec 2019 11:00:00 GMT Jordan has today signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention), becoming the 93rd jurisdiction to join the Convention, which now covers over 1,653 bilateral tax treaties. Full Article
men New OECD self-assessment tool to help tax administrations tackle tax debt and reduce administrative burdens By www.oecd.org Published On :: Mon, 23 Dec 2019 12:00:00 GMT The OECD today published two self-assessment maturity models on tax debt management and the reduction of compliance burdens, both critical areas for successful tax administration. Maturity models set out descriptions of capabilities and performance in a particular function or set of activities across a number of levels of increasing maturity, in the case of these models from an emerging to an aspirational level. Full Article
men North Macedonia signs landmark agreement to strengthen its tax treaties By www.oecd.org Published On :: Wed, 29 Jan 2020 10:00:00 GMT North Macedonia has today signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention), becoming the 94th jurisdiction to join the Convention, which now covers over 1,650 bilateral tax treaties. Full Article
men International community renews commitment to multilateral efforts to address tax challenges from digitalisation of the economy By www.oecd.org Published On :: Fri, 31 Jan 2020 10:00:00 GMT The international community reaffirmed its commitment to reach a consensus-based long-term solution to the tax challenges arising from the digitalisation of the economy, and will continue working toward an agreement by the end of 2020, according to the Statement by the Inclusive Framework on BEPS released by the OECD today. Full Article
men Uruguay deposits its instrument of ratification for the Multilateral BEPS Convention By www.oecd.org Published On :: Thu, 06 Feb 2020 14:00:00 GMT Today, Uruguay deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Uruguay, the MLI enters into force on 1 June 2020. Full Article
men OECD releases consultation document on the review of Country-by-Country Reporting and invites public input (BEPS Action 13) By www.oecd.org Published On :: Thu, 06 Feb 2020 16:00:00 GMT As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework), the OECD invites public comments on the Review of the BEPS Action 13 minimum standard. Full Article