Latest Documents


  • 9-March-2018

    English

    Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures

    This publication contains the Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures. The design of these model rules draws extensively on the best practice recommendations in the BEPS Action 12 Report while being specifically targeted at these types of arrangements and structures.

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  • 9-March-2018

    English

    Game over for CRS avoidance! OECD adopts tax disclosure rules for advisors

    Today, the OECD has issued new model disclosure rules that require lawyers, accountants, financial advisors, banks and other service providers to inform tax authorities of any schemes they put in place for their clients to avoid reporting under the OECD/G20 Common Reporting Standard (CRS) or prevent the identification of the beneficial owners of entities or trusts.

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  • 19-February-2018

    English

  • 8-février-2018

    Français

    L'OCDE annonce de nouvelles avancées dans la mise en œuvre du BEPS

    Le Cadre inclusif sur le BEPS a diffusé des instructions supplémentaires afin d'offrir davantage de sécurité juridique aux administrations fiscales et aux groupes d'entreprises multinationales concernant la mise en œuvre de la déclaration pays par pays. Le Cadre inclusif a également approuvé une mise à jour des résultats de l'examen des régimes préférentiels réalisés par le Forum sur les pratiques fiscales dommageables.

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  • 18-January-2018

    English

    Public comments received on new tax rules requiring disclosure of CRS avoidance arrangements and offshore structures

    On 11 December 2017, interested parties were invited to provide comments on a discussion draft on model mandatory disclosure rules. The model rules are intended to target promoters and service providers with a material involvement in the design, marketing or implementation of CRS avoidance arrangements or offshore structures.

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  • 15-January-2018

    English

    Panama joins international tax co-operation efforts to end bank secrecy

    Today, at the OECD Headquarters in Paris, the Director-General of Revenue and the delegated Competent Authority of Panama, Publio Ricardo Cortés, has signed the CRS Multilateral Competent Authority Agreement‎ (CRS MCAA), in presence of OECD Deputy Secretary-General Masamichi Kono.

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  • 21-December-2017

    English

    BEPS Action 13: Jurisdictions implement final regulations for first filings of CbC Reports, with over 1400 bilateral relationships now in place for the automatic exchange of CbC information

    Today, a further important step was taken to implement Country-by-Country (CbC) 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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  • 21-December-2017

    English

    Over 2600 bilateral relationships in place for the exchange of CRS information

    The Common Reporting Standard (CRS), which is the basis for the automatic annual exchange of information on offshore financial accounts to the tax authorities of the residence country of account holders. At present, over 100 jurisdictions have publicly committed to implement the CRS, with half of them having started the exchange of CRS information in September and a further 53 set to follow in 2018.

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  • 19-December-2017

    English

    Qatar signs tax co-operation agreement to enable automatic sharing of country-by-country information (BEPS Action 13)

    As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Qatar has signed the Multilateral Competent Authority Agreement for Country-by-Country Reporting (CbC MCAA), bringing the total number of signatories to 68.

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  • 15-December-2017

    English

    The Bahamas takes strong steps forward to join international efforts against tax evasion and avoidance

    Today, at the OECD Headquarters in Paris, The Hon. Kevin Peter Turnquest, Deputy Prime Minister and Minister of Finance of the Bahamas signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (“the Convention”) in the presence of OECD Secretary General Angel Gurria.

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