Publications & Documents


  • 4-July-2016

    English

    Public comments received for the discussion draft on the development of a multilateral instrument to implement the tax treaty related BEPS measures

    On 31 May 2016, public comments were invited on technical issues identified in a Request for Input related to the development of a multilateral instrument to implement the tax-treaty related BEPS measures. This document compiles the comments received in response to that request for input.

  • 30-June-2016

    English

    The Platform for Collaboration on Tax releases discussion draft on effective capacity building on tax matters in developing countries

    The four organisations, working jointly as the members of the new Platform for Collaboration on Tax have developed a series of recommendations and enabling actions which are laid out in this draft summary document. The Platform organisations seek comments from interested stakeholders on these recommendations by 8 July 2016.

  • 30-June-2016

    English

    First meeting of the new inclusive framework to tackle Base Erosion and Profit Shifting marks a new era in international tax co-operation

    Representatives of more than 80 countries and jurisdictions have gathered in Kyoto, Japan to push forward ongoing efforts to update international tax rules for the 21st century, the latest step in the OECD/G20 Project to tackle Base Erosion and Profit Shifting (BEPS).

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  • 30-June-2016

    English

    Martin Kreienbaum - Chair-Elect of OECD’s Committee on Fiscal Affairs (CFA)

    The OECD is pleased to announce the appointment of a new Chair of its Committee on Fiscal Affairs (CFA), Mr. Martin Kreienbaum of Germany.

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  • 30-June-2016

    English

    About BEPS and the inclusive framework

    Base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations. Under the inclusive framework, over 100 countries and jurisdictions are collaborating to implement the BEPS measures and tackle BEPS.

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  • 29-June-2016

    English

    New steps to strengthen transparency in international tax matters: OECD releases guidance on the implementation of country-by-country reporting

    Today the OECD has taken a new step in its continuing efforts to boost transparency in international tax matters with the release of guidance on the implementation of country-by-country (CbC) reporting.

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  • 28-June-2016

    English

    The Dominican Republic and Nauru become the 97th and 98th jurisdictions to join the most powerful instrument against offshore tax evasion and avoidance

    Mrs Rosa Hernández de Grullón, Ambassador of the Dominican Republic to France and Mr John Petersen, Advisor to the Minister of Finance of Nauru, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in the presence of Deputy Secretary General Rintaro Tamaki, therewith becoming the 97th and 98th jurisdictions to join the Convention.

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  • 24-June-2016

    English, PDF, 1,875kb

    Global Relations Tax Programme Annual Report 2016

    This annual report gives an overview of the Global Relations Tax Programme activities in 2016.

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  • 24-June-2016

    English

    Tax challenges, disruption and the digital economy

    While the digital economy cannot be separated out from the rest of the economy, it is equally clear that some specific features of the digital economy may exacerbate the risks of base erosion and profit shifting for tax purposes–namely mobility (e.g. intangibles, business functions), reliance on data (and other forms of user input), network effects, and the spread of multi-sided business models.

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  • 24-June-2016

    English

    Press events during OECD Committee on Fiscal Affairs, on 30 June – 1 July in Kyoto, Japan

    Representatives of countries and jurisdictions worldwide will gather in Kyoto, Japan on 30 June and 1 July for a special meeting of the OECD Committee on Fiscal Affairs organised to take forward the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project.

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