Latest Documents


  • 18-March-2017

    English

    OECD/IMF report on tax certainty

    This report explores the nature of tax uncertainty, its main sources and effects on business decisions and outlines a set of concrete and practical approaches to help policymakers and tax administrations shape a more certain tax environment.

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  • 18-March-2017

    English, PDF, 3,227kb

    OECD Secretary-General Tax Report G20 Finance Ministers, Baden-Baden, March 2017

    This report consists of two parts. Part I is an update report by the OECD Secretary-General regarding the latest developments in the international tax agenda, including (Annex 1) the joint OECD/IMF Report on Tax Certainty. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 18-March-2017

    English

    G20 Finance Ministers and Central Bank Governors Meeting: Session 4 – International Taxation

    International tax matters remain an important priority as you work to ensure that the progress made in the last few years is embedded through coherent, global implementation. My report for this meeting provides you with the latest update on the work of the Inclusive Framework on BEPS, which now has over 90 members.

  • 16-March-2017

    English

    OECD announces further developments in international tax co-operation

    Six treaty partners of Hong Kong (China) signed a competent authority agreement with Hong Kong (China) bringing the total number of CAAs to nine. Panama deposited its instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters.

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  • 6-March-2017

    English

    Malaysia joins the inclusive framework on BEPS

    The Inclusive Framework on BEPS welcomes Malaysia among the countries and jurisdictions participating on an equal footing in the BEPS Project as Associates.

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  • 28-February-2017

    English

    Tax and crime: Publications and reports

    A list of all publications and reports published by the OECD's Centre for Tax Policy and Administration in relation to tax and crime.

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  • 13-February-2017

    English, PDF, 208kb

    Network on Fiscal Relations flyer 2017

    The OECD fiscal federalism network is a high level, multidisciplinary platform bringing together fiscal policy makers on both the expenditure and taxation sides of the budget. Provides policy analysis on fiscal relations and sub-national public finance, driven by Network member countries and widely published. Maintains and regularly updates an extensive database covering all facets of intergovernmental fiscal relations.

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  • 1-February-2017

    English

    About BEPS and the inclusive framework

    Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations. Under the inclusive framework, over 100 countries and jurisdictions are collaborating to implement the BEPS measures and tackle BEPS.

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  • 1-February-2017

    English, PDF, 205kb

    Information brief inclusive framework for BEPS implementation

    This document is an information brief which provides background about the creation of an inclusive framework for all interested countries for the implementation of the BEPS package.

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  • 1-February-2017

    English

    OECD releases peer review documents for assessment of BEPS minimum standards (Actions 5 and 13)

    Today the OECD released key documents, approved by the Inclusive Framework on BEPS, which will form the basis of the peer review of Action 13 Country-by-Country Reporting and for the peer review of the Action 5 transparency framework.

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