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  • 12-February-2019

    English

    Guernsey deposits its instrument of ratification for the Multilateral BEPS Convention

    Today, Guernsey 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, Angel Gurría, thus underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises.

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  • 12-February-2019

    English

  • 11-February-2019

    English

    Armenia joins the Inclusive Framework on BEPS

    The Inclusive Framework on BEPS welcomes Aruba, bringing to 128 the total number of countries and jurisdictions participating on an equal footing in the Project.

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  • 29-January-2019

    English

    OECD Tax Talks

    With a number of important recent and upcoming developments in the OECD's international tax work, we invite you to join senior members from the OECD's Centre for Tax Policy and Administration for the latest tax update.

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  • 29-January-2019

    English

    International community makes important progress on the tax challenges of digitalisation

    The international community has made important progress toward addressing the tax challenges arising from digitalisation of the economy and has agreed to continue working multilaterally towards achievement of a new consensus-based long-term solution in 2020, the OECD announced today.

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  • 29-January-2019

    English, PDF, 316kb

    Policy Note - Addressing the Tax Challenges of the Digitalisation of the Economy

    This note states proposals involving two pillars which could form the basis for consensus on addressing the tax challenges arising from digitalisation. One pillar addresses the broader challenges of the digitalised economy and focuses on the allocation of taxing rights, and a second pillar addresses remaining BEPS issues.

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  • 29-January-2019

    English

    Harmful Tax Practices - 2018 Progress Report on Preferential Regimes - Inclusive Framework on BEPS: Action 5

    BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions.This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members’ preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019.In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.
  • 29-January-2019

    English

    OECD announces progress made in addressing harmful tax practices (BEPS Action 5)

    Further progress has been made by the OECD/G20 Inclusive Framework on BEPS in implementation of BEPS measures against harmful tax practices (BEPS Action 5).

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  • 29-January-2019

    English

    Ireland deposits its instrument of ratification for the Multilateral BEPS Convention

    Today, Ireland 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 base erosion and profit shifting (BEPS) by multinational enterprises.

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