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Tax treaties

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  • Public Consultation Workshop for the Draft Toolkit on Tax Treaty Negotiation

    Join us on 4 November 2020 where the Platform for Collaboration on Tax toolkit authors and expert speakers will discuss how the toolkit can help developing countries, followed by a demo of the interactive, web-based version of the toolkit and a feedback roundtable with experienced negotiators.

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  • Invitations to comment on OECD tax treaty related projects

    The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.

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  • BEPS Action 15: Multilateral Instrument

    On 7 June 2017, 76 countries and jurisdictions signed or formally expressed their intention to sign an innovative multilateral convention that will swiftly implement a series of tax treaty measures to update the existing network of bilateral tax treaties and reduce opportunities for tax avoidance by MNEs.

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With tax playing an important role in the response to the coronavirus (Covid-19) pandemic, the OECD has outlined a range of emergency tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far.

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Videos

Strenghtening tax treaties to fight tax avoidance

Since June 2017, nearly 80 countries have signed a new Multilateral Convention developed as part of the BEPS Project. The Convention will enable governments to swiftly update their networks of existing tax treaties and further reduce opportunities for tax avoidance. The Convention is expected to enter into force in mid-2018.

Eliminating treaty shopping 

The OECD/G20 BEPS Project provides governments with solutions for closing the gaps in existing international rules, that currently allow corporate profits to “disappear” or be artificially shifted to low/no tax environments, where little or no economic activity takes place.

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