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  • 30-November-2017

    English

    Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings - Inclusive Framework on BEPS: Action 5

    BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 100 jurisdictions have joined the Inclusive Framework and will take part in a peer review to assess their compliance with the transparency framework.

    Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses countries against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges of rulings; and v) transparency on certain aspect of intellectual property regimes.

    This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. It covers the jurisdictions which participated in the BEPS Project prior to the creation of the Inclusive Framework, and it assesses implementation for the 1 January 2016 – 31 December 2016 period.

  • 16-novembre-2017

    Français

    Lancement à Yaoundé du programme visant à soutenir le Cameroun dans la mise en œuvre des nouvelles normes fiscales internationales

    Le 16 novembre 2017, une délégation de l’OCDE a rencontré à Yaoundé, le Ministre des Finances du Cameroun, Alamine Ousmane Mey, afin d’évoquer les progrès réalisés par ledit pays dans la mise en oeuvre des nouvelles normes internationales de lutte contre la fraude et l’évasion fiscales.

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  • 10-November-2017

    English

    Qatar expands its capacity to fight international offshore tax avoidance and evasion

    Today, in at the OECD Headquarters in Paris, His Excellency Khalid Bin Rashid Al-Mansouri, Ambassador of the State of Qatar to France, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in the presence of the Deputy Secretary-General Masamichi Kono.

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  • 25-October-2017

    English

    Peru expands its capacity to fight international offshore tax avoidance and evasion

    Today, in Lima (Peru), Claudia María Amelia Teresa Cooper Fort, Minister of Economy and Finance of Peru, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in the presence of the Deputy Director of the OECD's Centre for Tax Policy and Administration, Grace Perez-Navarro. The Republic of Peru is the 114th jurisdiction to join the Convention, and the 12th Latin American jurisdiction to do so.

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  • 18-October-2017

    English

    Onsite-visit in Tbilisi to launch induction programme and assist Georgia in the implementation of the new international tax standards

    On 16 October 2017, an OECD delegation met in Tbilisi the Georgian First Deputy Minister and Head of Georgia Revenue Service Giorgi Tabuashvili and Deputy Minister Lasha Khutsishvili to discuss the progress of the country in implementing the new international standards to combat tax avoidance and tax evasion.

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  • 11-October-2017

    English

    BEPS Action 13: OECD releases CbC reporting implementation status and exchange relationships between tax administrations

    Today, a further step was taken to implement Country-by-Country Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports ("the CbC MCAA").

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  • 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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