By date

Harmful Tax Practices – 2018 Peer Review Reports on the Exchange of Information on Tax Rulings - Inclusive Framework on BEPS: Action 5

Qatar deposits its instrument of ratification for the Multilateral BEPS Convention

Today, Qatar 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 Qatar, the MLI enters into force on 1 April 2020.

Global Revenue Statistics Database

Statistics on tax revenue are the foundation for analysis of tax and customs policies. Comparable and reliable statistics are critical to undertake such analysis and to develop better tax policies. The new Global Revenue Statistics Database is a major progress in providing comparable and reliable tax revenue data for a large coverage of countries from all regions of the world.

Jordan signs landmark agreement to strengthen its tax treaties

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.

Liechtenstein deposits its instrument of ratification for the Multilateral BEPS Convention

Today, Liechtenstein 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 Liechtenstein, the MLI enters into force on 1 April 2020.

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

The multilateral instrument (MLI) will implement a series of tax treaty measures to update international tax rules and lessen the opportunity for tax avoidance by multinational enterprises. A second signing ceremony took place at the OECD on 24 January 2018.

Transfer Pricing in Brazil: Towards Convergence with the OECD Standard

This report is an outcome of the joint project on transfer pricing between OECD and Receita Federal do Brasil. It contains the findings of the in-depth analysis of similarities and differences between the transfer pricing framework currently in place in Brazil as compared to the OECD guidance (OECD Transfer Pricing Guidelines for Multinational Enterprise and Tax Administrations).

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).

OECD Fiscal Decentralisation Database

The OECD fiscal decentralisation database provides comparative information on the following indicators analysed by level of government sector (Federal or Central, including Social Security, State/Regional and Local), for OECD member countries between 1965 and 2018.

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.