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  • 25-June-2019

    English

    Morocco signs the CRS Multilateral Competent Authority Agreement

    Morocco becomes the 106th jurisdiction to sign the OECD's Multilateral Competent Authority Agreement for the Common Reporting Standard (CRS MCAA) which is the prime international agreement for implementing the automatic exchange of financial account information.

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  • 20-June-2019

    English

    Revenue Statistics in Latin America and the Caribbean 2019

    This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank. The 2019 edition is the first to be produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
  • 20-June-2019

    English

    The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

    This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms. It builds on the solutions for the effective collection of VAT/GST on digital sales included in the International VAT/GST Guidelines and the 2015 BEPS Action 1 Final Report 'Addressing the Tax Challenges of the Digital Economy.' It is of particular relevance recognising the growing importance of the platform economy and notably the potential of digital platforms to significantly enhance the effectiveness of VAT/GST collection given their important role in generating, facilitating and/or executing online sales.
  • 18-June-2019

    English

    OECD expands functionality of MLI Matching Database to include information on entry into effect

    The OECD has added new features to its MLI Matching Database. The database now includes information on entry into effect dates for matched agreements and the option to calculate entry into effect dates on the basis of anticipated dates of deposits. The expanded database also includes references to synthesised texts, if available.

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  • 18-June-2019

    English

    MLI Matching Database (beta)

    The MLI Matching Database makes projections on how the MLI modifies a specific tax treaty covered by the MLI by matching information from Signatories’ MLI Positions. In June 2019, the OECD expanded the functionality of the MLI Matching Database to include information on entry into effect.

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  • 18-June-2019

    English

    Russian Federation deposits its instrument of ratification for the Multilateral BEPS Convention

    Today, the Russian Federation 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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  • 18-June-2019

    English

    OECD expands transfer pricing country profiles to cover 55 countries

    The OECD has just released new transfer pricing country profiles for Chile, Finland and Italy, bringing the total number of countries covered to 55. In addition, the OECD has updated the information contained in the country profiles for Colombia and Israel.

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  • 13-June-2019

    English

    Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors

    First launched in 2009 as a practical tool to assist tax authorities in identifying money laundering during the course of normal tax audits, this revised handbook includes updated money laundering indicators and new material to increase detection and reporting of terrorist financing.

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  • 13-June-2019

    English

    OECD launches new handbook to strengthen tax administrations' capacity to support the fight against money laundering and terrorist financing

    The OECD is encouraging tax administrations around the globe to step up their efforts to support the fight against money laundering and terrorist financing with the launch of a handbook intended to raise the awareness of tax examiners, auditors, and investigators of the important role they can play in combatting these crimes.

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  • 13-June-2019

    English

    Serbia joins international efforts against tax evasion and avoidance

    Today, at the OECD Headquarters in Paris, Slavica Savicic, State Secretary for Finance of the Republic of Serbia, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention) in the presence of the OECD Deputy Secretary-General Jeffrey Schlagenhauf. Serbia is the 129th jurisdiction to join the Convention.

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