Publications & Documents


  • 1-February-2017

    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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  • 1-February-2017

    English, PDF, 205kb

    Information brief inclusive framework for BEPS implementation

    This document is an information brief which provides background about the creation of an inclusive framework for all interested countries for the implementation of the BEPS package.

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  • 1-February-2017

    English

    OECD releases peer review documents for assessment of BEPS minimum standards (Actions 5 and 13)

    Today the OECD released key documents, approved by the Inclusive Framework on BEPS, which will form the basis of the peer review of Action 13 Country-by-Country Reporting and for the peer review of the Action 5 transparency framework.

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  • 30-January-2017

    English

    OECD invites taxpayer input on peer reviews of Dispute Resolution (BEPS Action 14)

    The OECD is now gathering input for the Stage 1 peer reviews of Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden, 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.

  • 27-January-2017

    English

    Seven more jurisdictions sign tax co-operation agreement to enable automatic sharing of country-by-country information (BEPS Action 13)

    As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Gabon, Hungary, Indonesia, Lithuania, Malta, Mauritius and the Russian Federation have now signed the Multilateral Competent Authority Agreement for Country-by-Country Reporting (CbC MCAA), bringing the total number of signatories to 57. Lithuania and Hungary joined the Agreement in October and December 2016 respectively.

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  • 26-January-2017

    English

    Thailand joins the Global Forum on Transparency and Exchange of Information for Tax Purposes

    Thailand's membership reinforces its commitment to implement both the international standard of exchange of information on request and the standard of automatic exchange of financial account information.

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  • 17-January-2017

    English, PDF, 219kb

    Background Brief: Inclusive Framework on BEPS

    Countries and jurisdictions are now working together on implementing the BEPS package consistently on a global basis, and to develop further standards to address remaining BEPS issues. To these ends, the decision making body for the OECD's tax work - the OECD Committee on Fiscal Affairs (CFA) – had been opened up to interested countries and jurisdictions in order to put in place an Inclusive Framework on BEPS.

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  • 6-January-2017

    English

    Interaction between the tax treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds

    Comments are invited on draft examples included in a discussion draft on the follow-up work on the ineraction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds.

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  • 6-January-2017

    English

    Kazakhstan, Côte d’Ivoire and Bermuda join the Inclusive Framework on BEPS

    Following the first meeting of the Inclusive Framework on BEPS in Japan, on 30 June-1 July, and recent regional meetings, more countries and jurisdictions are joining the framework. The Inclusive Framework on BEPS welcomed Kazakhstan, Côte d’Ivoire and Bermuda bringing to 94 the total number of countries and jurisdictions participating on an equal footing in the project.

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  • 1-January-2017

    English

    Global relations calendar of events 2017

    Each year, the Global Relations Programme (GRP) holds around 60 events on a variety of international tax policy and administration topics bringing together some 2000 serving tax officials from over 100 countries in over 20 venues globally.

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