Latest Documents


  • 24-November-2016

    English

    Multilateral instrument for BEPS tax treaty measures: the Ad hoc Group

    Work on the development of the Multilateral‎ Instrument to implement the tax treaty-related Base Erosion and Profit Shifting (BEPS) Action Plan began on 27 May 2015 in Paris. As per the OECD/G20 mandate, the ad hoc Group that will complete the work under Action 15 has been established.

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  • 24-November-2016

    English

    Countries adopt multilateral convention to close tax treaty loopholes and improve functioning of international tax system

    More than 100 jurisdictions have concluded negotiations on a multilateral instrument that will swiftly implement a series of tax treaty measures to update international tax rules and lessen the opportunity for tax avoidance by multinational enterprises.

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  • 24-November-2016

    English

    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.

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  • 24-November-2016

    English

    Remarks at Adoption Ceremony of the BEPS Treaty

    I am truly impressed by the large number of countries (99) that have joined this initiative and who are around the table today. More than half are not OECD or G20 members: 55% of this Ad Hoc Group. This in itself is a success, particularly in the context of the new Inclusive Framework on Base Erosion and Profit Shifting (BEPS) launched a few months ago, and which already includes 87 countries and jurisdictions.

  • 23-November-2016

    English

    Revenue Statistics 2016 and Consumption Tax Trends 2016 to launch Wednesday 30 November 2016

    Tax burdens and revenue collection across the OECD countries are reaching levels not seen since before the global financial crisis. Nevertheless, the tax mix varies enormously across the advanced economies.

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  • 22-November-2016

    English

    Tax Inspectors Without Borders making significant progress

    Significant progress has been made by an international programme designed to enhance developing countries’ ability to bolster domestic revenue collection through strengthening of tax audit capacities.

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  • 22-November-2016

    English

    Regional Meeting of the Inclusive Framework on BEPS for French speaking countries

    Regional meeting of the Inclusive Framework on BEPS for French speaking countries which took place in Tunis, Tunisia, from 22 to 24 November 2016.

  • 21-November-2016

    English

    Saint Lucia expands its capacity to fight international tax avoidance and evasion

    Saint Lucia today signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Saint Lucia became the 107th jurisdictions to join the Convention.

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  • 11-November-2016

    English

    Distinguishing between normal and excess returns for tax policy

    This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns. The distinction between these two elements is being increasingly used in tax policy. The problem is that there is no clear definition for a “normal” return.

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  • 4-November-2016

    English

    Global Forum makes advances on the international tax transparency agenda

    The Global Forum on Transparency and Exchange of Information for Tax Purposes held its annual meeting in Tbilisi, Georgia on November 2-4, bringing together 220 delegates from 84 jurisdictions and 12 International organisations to further their shared goal of improving tax transparency and achieving a level playing field.

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