Publications & Documents


  • 27-March-2018

    English

    2018 OECD Global Anti-Corruption & Integrity Forum: Planet Integrity: Building a Fairer Society

    Welcome to the 6th Global Anti-Corruption and Integrity Forum. Allow me to begin by thanking the Prime Minister of Iceland, Ms. Katrin Jakobsdottir, the Prime Minister of Norway, Ms. Erna Solberg, the Vice President of Argentina, Ms. Gabriela Michetti, and the First Vice President of the European Commission, Mr. Frans Timmermans, for joining us.

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  • 22-March-2018

    English

    Milestone in BEPS implementation: Multilateral BEPS Convention will enter into force on 1 July following Slovenia’s ratification

    The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “Convention”) will enter into force on 1 July 2018, marking a significant step in international efforts to update the existing network of bilateral tax treaties and reduce opportunities for tax avoidance by multinational enterprises.

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  • 22-March-2018

    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 second signing ceremony took place at the OECD on 24 January 2018.

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  • 22-March-2018

    English

    Additional Guidance on the Attribution of Profits to a Permanent Establishment under BEPS Action 7

    This report contains additional guidance on the attribution of profits to permanent establishments resulting from the changes in the Report on BEPS Action 7 to Article 5 of the OECD Model Tax Convention.

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  • 22-March-2018

    English

    OECD releases additional guidance on the attribution of profits to a permanent establishment under BEPS Action 7

    The additional guidance resulting sets out high-level general principles, which countries agree are relevant and applicable in attributing profits to PEs in accordance with applicable treaty provisions. It also provides examples on the attribution of profits to certain types of PEs arising from the changes to the PE definition under BEPS Action 7.

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  • 22-March-2018

    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.

  • 20-March-2018

    English, PDF, 582kb

    OECD Secretary-General Tax Report G20 Finance Ministers, Buenos Aires, Argentina, March 2018

    This report contains two parts. Part I is a report on the activities and achievements of the OECD’s tax agenda, and is made of two subparts: looking back at significant achievements and looking ahead at the further progress needed, in particular through the Inclusive Framework on BEPS. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 20-March-2018

    English

    G20 Finance Ministers and Central Bank Governors Meeting: International Tax Challenges

    Last March you asked the OECD to deliver, by 2020, a report on the tax challenges related to the growing digitalisation of the world economy.

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  • 19-March-2018

    English

    The OECD’s 2018 Going for Growth: An opportunity that governments should not miss

    Going for Growth is the OECD’s flagship report on structural policies. Its prime purpose is to help policymakers setting reform agendas for the wellbeing of their citizens. It is instrumental in supporting G20 countries in their efforts to achieve strong, sustainable balanced and inclusive growth.

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  • 16-March-2018

    English

    Tax Challenges Arising from Digitalisation – Interim Report 2018 - Inclusive Framework on BEPS

    This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.
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