Publications & Documents


  • 22-June-2017

    English

    BEPS Actions

    Developed in the context of the OECD/G20 BEPS Project, the 15 BEPS actions equip governments with domestic and international instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created. Under the inclusive framework, over 100 countries and jurisdictions are now collaborating to implement the BEPS measures and tackle BEPS.

  • 21-June-2017

    English

    OECD welcomes Viet Nam's commitment to implement the internationally agreed standards to tackle tax evasion and avoidance

    Viet Nam has become the 100th jurisdiction to join the Inclusive Framework on BEPS ("IF") on an equal footing with all other IF members, as announced by Mr. DANG NGOC Minh (Deputy General Director of the General Department of Taxation - GDT) at the third plenary meeting of the IF held on 21-22 June 2017 in Noordwijk, the Netherlands.

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  • 13-June-2017

    English

    Pilot Africa Academy Programme for Tax and Financial Crime Investigation

    The OECD, Kenya, Italy and Germany launched the pilot Africa Academy Programme for Tax and Financial Crime Investigation at the G20 Africa Partnership conference on 13 June 2017 in Berlin, Germany.

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  • 12-June-2017

    English

    Environmental Fiscal Reform: Progress, Prospects and Pitfalls

    The report was produced in response to a request of the Italian Presidency of the G7, and it has fed into discussions at the Environment Ministerial Meeting, held in Bologna, Italy, on 11-12 June 2017.

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  • 9-June-2017

    English

    Botswana joins the Inclusive Framework on BEPS

    Botswana has become the 99th jurisdiction to join the Inclusive Framework on BEPS (“IF”) and will participate on an equal footing in the BEPS Project as an Associate.

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  • 9-June-2017

    English

    Guatemala strengthens international tax co-operation – ratifies the Convention on Mutual Administrative Assistance in Tax Matters

    The President of the Republic of Guatemala, Jimmy Morales, today deposited Guatemala’s instrument of ratification for the Convention on Mutual Administrative Assistance in Tax Matters ("the Convention").

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  • 9-June-2017

    English

    Save the date: Q&A webinar on the Multilateral BEPS Convention

    You are invited to join a webinar on 9 June at 15h00 with OECD experts to discuss the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). This online event follows the signing ceremony which took place in Paris on 7 June where over 65 countries and jurisdictions signed the multilateral instrument. Participants will have the opportunity to ask questions during the webinar.

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  • 9-June-2017

    English

    OECD invites taxpayer input on third batch of Dispute Resolution peer reviews

    The OECD is now gathering input for the Stage 1 peer reviews of the Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore and Spain, and invites taxpayers to submit input on specific issues relating to access to MAP, clarity and availability of MAP guidance and the timely implementation of MAP agreements for each of these jurisdictions using the taxpayer input questionnaire.

  • 7-June-2017

    English

    Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

    The multilateral instrument (MLI) will implement a series of tax treaty measures to update international tax rules and lessen the opportunity for tax avoidance by multinational enterprises. A signing ceremony will took place at the OECD on 7 June 2017.

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  • 7-June-2017

    English

    Toolkit for Application of the Multilateral Instrument for BEPS Tax Treaty Related Measures

    The Toolkit for Application of the Multilateral Instrument to Covered Tax Agreements (the MLI Toolkit) includes a number of innovative tools for the application of the MLI alongside Covered Tax Agreements. The toolkit is developed by the OECD Secretariat.

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