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  • 26-June-2019

    English

    Belgium deposits its instrument of ratification for the Multilateral BEPS Convention

    Today, Belgium deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral convention or MLI) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises.

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  • 25-June-2019

    English

    India deposits its instrument of ratification for the Multilateral BEPS Convention

    Today, India deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (multilateral convention or MLI) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For India, the MLI will enter into effect on 1 October 2019.

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  • 25-June-2019

    English

    Morocco signs landmark agreement to strengthen its tax treaties

    Today, Morocco signed the BEPS MLI, becoming the 89th jurisdiction to join the Convention, which now covers almost 1,530 bilateral tax treaties. Mr. Mohamed Benchaaboun, Minister of Economy and Finance of Morocco signed the Convention in the presence of Angel Gurría, Secretary-General of the OECD.

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  • 25-June-2019

    English

    OECD strengthens co-operation with Morocco – Renews Morocco Country Programme Agreement

    The OECD and the Government of the Kingdom of Morocco signed today a Memorandum of Understanding to renew the Country Programme, for a period of three years, to support Morocco’s reform agenda.

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  • 25-June-2019

    English

    Morocco signs the CBC Multilateral Competent Authority Agreement

    Morocco becomes the 79th jurisdiction to sign the OECD's Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA). The MCAA will enable consistent and swift implementation of transfer pricing reporting standards developed under Action 13 of the BEPS Action Plan.

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  • 25-June-2019

    English

    Morocco signs the CRS Multilateral Competent Authority Agreement

    Morocco becomes the 106th jurisdiction to sign the OECD's Multilateral Competent Authority Agreement for the Common Reporting Standard (CRS MCAA) which is the prime international agreement for implementing the automatic exchange of financial account information.

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  • 20-June-2019

    English

    Revenue Statistics in Latin America and the Caribbean 2019

    This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank. The 2019 edition is the first to be produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
  • 20-June-2019

    English

    The Role of Digital Platforms in the Collection of VAT/GST on Online Sales

    This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms. It builds on the solutions for the effective collection of VAT/GST on digital sales included in the International VAT/GST Guidelines and the 2015 BEPS Action 1 Final Report 'Addressing the Tax Challenges of the Digital Economy.' It is of particular relevance recognising the growing importance of the platform economy and notably the potential of digital platforms to significantly enhance the effectiveness of VAT/GST collection given their important role in generating, facilitating and/or executing online sales.
  • 18-June-2019

    English

    OECD expands functionality of MLI Matching Database to include information on entry into effect

    The OECD has added new features to its MLI Matching Database. The database now includes information on entry into effect dates for matched agreements and the option to calculate entry into effect dates on the basis of anticipated dates of deposits. The expanded database also includes references to synthesised texts, if available.

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  • 18-June-2019

    English

    MLI Matching Database (beta)

    The MLI Matching Database makes projections on how the MLI modifies a specific tax treaty covered by the MLI by matching information from Signatories’ MLI Positions. In June 2019, the OECD expanded the functionality of the MLI Matching Database to include information on entry into effect.

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