Latest Documents


  • 20-September-2017

    English

    Exchange on Tax Rulings XML Schema: User Guide for Tax Administrations

    This publication contains the OECD’s standardised IT-format for the exchange on tax rulings (ETR) between jurisdictions – the ETR XML Schema – as well as the related User Guide.

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  • 20-September-2017

    English

    Exchange on Tax Rulings Status Message XML Schema: User Guide for Tax Administrations

    This publication contains the OECD's standardised IT-format for providing structured feedback on exchanges on tax rulings (ETR) pursuant to BEPS Action 5 – the ETR Status Message XML Schema – as well as the related User Guide.

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  • 20-September-2017

    English

    Country-by-Country Reporting XML Schema: User Guide for Tax Administrations

    This publication contains the User Guide for the OECD’s standardised electronic format for the exchange of Country-by-Country (CbC) Reports between jurisdictions – the CbC XML Schema.

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  • 20-September-2017

    English

    Common Reporting Standard Status Message XML Schema: User Guide for Tax Administrations

    This publication contains the OECD’s standardised IT-format for providing structured feedback on exchanged Common Reporting Standard information – the CRS Status Message XML Schema – as well as the related User Guides.

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  • 20-September-2017

    English

    Country-by-Country Reporting Status Message XML Schema: User Guide for Tax Administrations

    This publication contains the OECD’s standardised IT-format for providing structured feedback on Country-by-Country (CbC) Reporting information – the CbC Status Message XML Schema – as well as the related User Guide.

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  • 20-September-2017

    English

    OECD releases IT-tools to support exchange of tax information policies

    Today, the OECD has released updated and new IT-tools and guidance to support the technical implementation of the exchange of tax information under the Common Reporting Standard (CRS), on Country-by-Country Reporting (CbC) and in relation to tax rulings (ETR).

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  • 14-September-2017

    English

    First automatic Common Reporting Standard exchanges between 49 jurisdictions set to take place this month; now over 2000 bilateral exchange relationships in place

    At present, 102 jurisdictions have publicly committed to implement the Common Reporting Standard, with 49 being committed to start exchanges this month and a further 53 taking up exchanges in September 2018.

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  • 12-September-2017

    English

    Brunei Darussalam expands its capacity to fight international offshore tax avoidance and evasion

    Today, at the OECD Headquarters in Paris, Her Excellency Datin Paduka Malai Halimah Malai Yussof, Ambassador Extraordinary and Plenipotentiary of Brunei Darussalam to France, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in the presence of OECD Deputy Secretary-General, Mr. Masamichi Kono.

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  • 6-septembre-2017

    Français

    L'OCDE publie des instructions complémentaires sur la déclaration pays par pays (BEPS Action 13)

    Le Cadre inclusif sur le BEPS de l’OCDE a publié deux séries d'orientations en vue d’apporter davantage de sécurité juridique aux administrations fiscales ainsi qu’aux groupes d’entreprises multinationales quant à la mise en œuvre de la déclaration pays par pays.

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  • 21-août-2017

    Français

    Le Forum mondial publie, pour 10 juridictions, les résultats de son second cycle de notation de la conformité à la norme de transparence fiscale

    Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (« le Forum mondial ») a publié ce jour les 10 premières notations attribuées dans le cadre de sa nouvelle procédure étendue d’examen par les pairs visant à évaluer la conformité des juridictions à la norme internationale d’échange de renseignements sur demande (norme EOIR) par les administrations fiscales.

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