Latest Documents


  • 19-April-2018

    English

    OECD addresses the misuse of residence/citizenship by investment schemes

    Today’s revelations from the “Daphne Project” on the Maltese residence and citizenship by investment schemes underline the crucial importance of the the OECD’s work to ensure that the integrity of the OECD/G20 Common Reporting Standard (CRS) is preserved and that any circumvention is detected and addressed.

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  • 17-April-2018

    English

    Public comments received on misuse of residence by investment schemes to circumvent the Common Reporting Standard

    The consultation document assessed how these schemes are used in an attempt to circumvent the CRS; identified the types of schemes that present a high risk of abuse; reminded stakeholders of the importance of correctly applying relevant CRS due diligence procedures in order to help prevent such abuse; and explained next steps the OECD will undertake to further address the issue, assisted by public input.

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  • 5-April-2018

    English

    Global network for the automatic exchange of offshore account information continues to grow; OECD releases new edition of the CRS Implementation Handbook

    Today, the OECD published a new set of bilateral exchange relationships established under the Common Reporting Standard Multilateral Competent Authority Agreement (CRS MCAA) which for the first time includes activations by Panama. The OECD also released the second edition of the Common Reporting Standard Implementation Handbook.

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  • 5-April-2018

    English

    Standard for Automatic Exchange of Financial Account Information in Tax Matters: Implementation Handbook

    This handbook provides practical guidance to assist government officials and financial institutions in the implementation of the global Standard for Automatic Exchange of Financial Account Information in Tax Matters.

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  • 4-April-2018

    English

    Global Forum issues tax transparency compliance ratings for nine jurisdictions as membership rises to 150

    The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today nine peer review reports assessing compliance with international standards on tax transparency.

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  • 9-March-2018

    English

    Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures

    This publication contains the Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures. The design of these model rules draws extensively on the best practice recommendations in the BEPS Action 12 Report while being specifically targeted at these types of arrangements and structures.

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  • 9-March-2018

    English

    Game over for CRS avoidance! OECD adopts tax disclosure rules for advisors

    Today, the OECD has issued new model disclosure rules that require lawyers, accountants, financial advisors, banks and other service providers to inform tax authorities of any schemes they put in place for their clients to avoid reporting under the OECD/G20 Common Reporting Standard (CRS) or prevent the identification of the beneficial owners of entities or trusts.

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  • 19-February-2018

    English

  • 8-February-2018

    English

    OECD announces further developments in BEPS implementation

    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 Inclusive Framework also approved 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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  • 24-January-2018

    English

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