Latest Documents


  • 24-January-2018

    English

    Major step forward in international tax co-operation as additional countries sign landmark agreement to strengthen tax treaties

    Ministers and high-level officials from Barbados, Côte d’Ivoire, Jamaica, Malaysia, Panama and Tunisia have today signed the BEPS Multilateral Convention bringing the total number of signatories to 78. This Convention updates the existing network of bilateral tax treaties and reduces opportunities for tax avoidance by multinational enterprises.

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  • 24-January-2018

    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. A second signing ceremony took place at the OECD on 24 January 2018.

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  • 21-December-2017

    English

    Further progress made in implementation of BEPS measures against tax treaty abuse

    Today, Jersey deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("multilateral convention") with the OECD. Subsequently, on 20 December, Curaçao joined the multilateral convention.

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  • 18-December-2017

    English

    Tax treaties: update to OECD Model Tax Convention released

    The latest edition of the OECD Model Tax Convention, an international instrument which serves as a model for countries concluding bilateral tax conventions, has been released today, incorporating significant changes developed under the OECD/G20 project to address base erosion and profit (BEPS).

  • 18-December-2017

    English

    Model Tax Convention on Income and on Capital: Condensed Version 2017

    This publication is the tenth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the articles and commentaries of the Model Tax Convention on Income and Capital as it read on 21 November 2017, but without the historical notes and the background reports that are included in the full version.

    The full version of the OECD Model Tax Convention for each edition is published separately. It is available in print, PDF and web formats. The web format includes extensive interlinking, making it easy to link from articles to related commentaries. The web and PDF versions will be available via the OECD iLibrary.

  • 6-December-2017

    English

    Platform for Collaboration on Tax: comments received on draft toolkit on the taxation of offshore indirect transfers

    On August 1st 2017, interested parties were invited to provide comments on the discussion draft of a toolkit on the Taxation of Offshore Indirect Transfers. The Platform for Collaboration on Tax is grateful to the commentators for their input and now publishes the public comments received during the consultation period.

  • 5-December-2017

    English

    International tax co-operation: Key indicators and outcomes

    Over the last 50 years, the OECD led the way on tax issues and has been at the forefront of promoting transparency and co-operation in tax matters. Discover the international state of play with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters, with close to 150 countries and jurisdictions.

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  • 23-November-2017

    English

    OECD Council approves the 2017 update to the OECD Model Tax Convention

    On 21 November 2017 the OECD Council approved the contents of the 2017 update to the OECD Model Tax Convention. The update will be incorporated in a revised version of the Model Tax Convention that will be published in the next few months.

  • 17-August-2017

    English

    Nigeria signs both the Multilateral BEPS Convention and the CRS Multilateral Competent Authority Agreement to tackle international tax avoidance and evasion

    Today at the OECD Headquarters in Paris, Nigeria signed two major multilateral instruments: the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) and the CRS Multilateral Competent Authority Agreement‎ (the CRS MCAA). Nigeria becomes the 71st jurisdiction to sign the MLI and the 94th jurisdiction to join the CRS MCAA.

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  • 11-August-2017

    English

    Public comments received on the draft contents of the 2017 Update to the OECD Model Tax Convention

    Public comments received on the draft contents of the 2017 Update to the OECD Model Tax Convention

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