Latest Documents


  • 4-May-2017

    English

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

    Today, another important 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.

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  • 4-May-2017

    English

    Country-by-Country Reporting: Update on exchange relationships and implementation

    Country-by-Country Reporting under the BEPS Action 13 minimum standard will apply to reporting fiscal years of MNE groups commencing on or after 1 January 2016, and the first automatic exchanges of CbC Reports will take place no later than June 2018.

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  • 4-May-2017

    English

    Country-by-Country reporting

    The Multilateral Competent Authorities Agreement (MCAA) will facilitate consistent and swift implementation of new transfer pricing reporting standards developed under Action 13 of the BEPS Action Plan, ensuring that tax administrations obtain a complete understanding of the way multinational enterprises (MNEs) structure their operations, while also ensuring that the confidentiality of such information is safeguarded.

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  • 6-April-2017

    English

    OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting (BEPS Action 13)

    The Inclusive Framework on BEPS has released additional guidance to provide essential information that will give certainty to tax administrations and MNE Groups alike on implementation of Country-by-Country (CbC) reporting (BEPS Action 13).

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  • 6-April-2017

    English

    OECD releases new guidance for Automatic Exchange of Financial Account Information in Tax Matters

    To further support the consistent implementation of the Common Reporting Standard (CRS), the OECD today released a series of additional CRS-related Frequently Asked Questions; and the second edition of the Standard for Automatic Exchange of Financial Account Information in Tax Matters.

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  • 27-March-2017

    English

    Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

    The Common Reporting Standard (CRS), developed in response to the G20 request and approved by the OECD Council on 15 July 2014, calls on jurisdictions to obtain information from their financial institutions and automatically exchange that information with other jurisdictions on an annual basis. It sets out the financial account information to be exchanged, the financial institutions required to report, the different types of accounts and taxpayers covered, as well as common due diligence procedures to be followed by financial institutions.

    This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

    This edition expands the last part on the CRS XML Schema User Guide. It contains additional technical guidance on the handling of corrections and cancellations within the CRS XML Schema, as well as a revised and expanded set of correction examples. The other parts remain unchanged relative to the first edition issued in 2014.

  • 16-March-2017

    English

    OECD announces further developments in international tax co-operation

    Six treaty partners of Hong Kong (China) signed a competent authority agreement with Hong Kong (China) bringing the total number of CAAs to nine. Panama deposited its instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters.

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  • 1-February-2017

    English

    OECD releases peer review documents for assessment of BEPS minimum standards (Actions 5 and 13)

    Today the OECD released key documents, approved by the Inclusive Framework on BEPS, which will form the basis of the peer review of Action 13 Country-by-Country Reporting and for the peer review of the Action 5 transparency framework.

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  • 27-January-2017

    English

    Seven more jurisdictions sign 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), Gabon, Hungary, Indonesia, Lithuania, Malta, Mauritius and the Russian Federation have now signed the Multilateral Competent Authority Agreement for Country-by-Country Reporting (CbC MCAA), bringing the total number of signatories to 57. Lithuania and Hungary joined the Agreement in October and December 2016 respectively.

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  • 26-January-2017

    English

    Thailand joins the Global Forum on Transparency and Exchange of Information for Tax Purposes

    Thailand's membership reinforces its commitment to implement both the international standard of exchange of information on request and the standard of automatic exchange of financial account information.

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