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This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the G20/OECD Base Erosion and Profit Shifting (BEPS) Project; (B) Tax transparency; (C) Tax policy tools to support sustainable and inclusive growth; and (D) Tax and development. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
Lors d'une cérémonie tenue ce jour au siège de l'OCDE à Paris, le Burkina Faso, la Malaisie, Saint Kitts et Nevis, Saint Vincent et les Grenadines et Samoa ont signé la Convention multilatérale concernant l'assistance administrative mutuelle en matière fiscale, portant à 103 le nombre de juridictions participantes.
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The OECD published comments received on the discussion draft on elements of the design and operation of the group ratio rule.
L'OCDE publie les commentaires reçus sur le projet pour commentaires concernant les éléments de la conception et le fonctionnement de la règle fondée sur un ratio de groupe (Action 4).
On 4 July 2016, interested parties were invited to review the conforming amendments to Chapter IX of the OECD Transfer Pricing Guidelines, "Transfer Pricing Aspects of Business Restructurings". The OECD is grateful to the commentators for their input and now publishes the comments received.
Interested parties are invited to provide comments on a discussion draft which deals with branch mismatch structures under Action 2 (Neutralising the Effects of Hybrid Mismatch arrangements) of the BEPS Action Plan.
Liechtenstein today deposited its instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters ("the Convention"). By doing so, Liechtenstein underlines its commitment to fighting tax evasion and avoidance and takes another important step in implementing the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the OECD and G20 countries.
Today, Kuwait joined the 83 current signatories to the CRS Multilateral Competent Authority Agreement ("CRS MCAA"), the key international framework agreement for putting in place the automatic exchange of information on offshore financial accounts foreseen by the OECD Common Reporting Standard (CRS).
Interested parties are invited to provide comments on a discussion draft (French version available here) which deals with approaches to address BEPS involving interest in the banking and insurance sectors under Action 4 (Interest deductions and other financial payments) of the BEPS Action Plan.