23-December-2019
English
The OECD today published two self-assessment maturity models on tax debt management and the reduction of compliance burdens, both critical areas for successful tax administration. Maturity models set out descriptions of capabilities and performance in a particular function or set of activities across a number of levels of increasing maturity, in the case of these models from an emerging to an aspirational level.
23-December-2019
English
The Inclusive Framework on BEPS has released additional interpretative guidance to give greater certainty to tax administrations and MNE Groups on the implementation and operation of Country-by-Country Reporting (BEPS Action 13).
23-December-2019
English
As part of continuing efforts to address BEPS concerns, the Inclusive Framework on BEPS has now assessed 112 jurisdictions' progress in spontaneously exchanging information on tax rulings, in accordance with Action 5 of the OECD/G20 BEPS package.
19-December-2019
English
Jordan has today signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention), becoming the 93rd jurisdiction to join the Convention, which now covers over 1,653 bilateral tax treaties.
19-December-2019
English
Today, Liechtenstein deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Liechtenstein, the MLI enters into force on 1 April 2020.
18-December-2019
English
Brazil has identified a clear pathway for bringing its existing transfer pricing framework into alignment with the international consensus, and is weighing two options – immediate or gradual implementation, according to a new joint report by the OECD and Receita Federal, Brazil’s federal revenue authority (RFB).
11-December-2019
English
The Inclusive Framework on BEPS welcomes Honduras bringing to 137 the total number of countries and jurisdictions participating on an equal footing in the Project.
5-December-2019
English
The Inclusive Framework on BEPS welcomes Montenegro bringing to 136 the total number of countries and jurisdictions participating on an equal footing in the Project.
5-December-2019
English
Tax revenues in advanced economies reached a plateau during 2018, with almost no change seen since 2017, according to new OECD research. This ends the trend of annual increases in the tax-to-GDP ratio seen since the financial crisis.
4-December-2019
English, PDF, 260kb
Letter from OECD Secretary-General Angel Gurría for the attention of The Honorable Steven T. Mnuchin, Secretary of the Treasury, United States