21-January-2021
English
The OECD/G20 Inclusive Framework on BEPS will hold its biannual plenary meeting on 27-28 January 2021.
19-January-2021
English
The Platform for Collaboration on Tax, a joint initiative of IMF, OECD, UN and the World Bank, has released the final version of the Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements.
15-January-2021
English
Estonia deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (Multilateral Convention or MLI), which now covers over 1700 bilateral tax treaties, thus underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Estonia, the MLI will enter into force on 1 May 2021.
13-January-2021
English
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD invited public comments on the 2020 Review of BEPS Action 14. The OECD is grateful to the commentators for their input and now publishes the public comments received.
21-December-2020
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Barbados 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), which now covers over 1700 bilateral tax treaties, thus underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Barbados, the MLI will enter into force on 1 April 2021.
18-December-2020
English
Germany and Pakistan have deposited their instrument of ratification for the BEPS MLI, which now covers almost 1700 bilateral tax treaties, thus underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Germany and Pakistan, the MLI will enter into force on 1 April 2021.
16-December-2020
English
On 12 October 2020, as part of the ongoing work to develop a solution to the tax challenges of the digitalisation of the economy, the OECD/G20 Inclusive Framework on BEPS invited public comments on the Reports on the Pillar One and Pillar Two Blueprints. The OECD is grateful to the commentators for their input and now publishes the public comments received.
16-December-2020
English
The OECD has published jurisdiction-specific information on the implementation of the hard-to-value intangibles ("HTVI") approach. To date, 40 jurisdictions have provided information on whether their domestic legal system provides for transfer pricing rules aimed at transactions involving HTVI.
15-December-2020
English
As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard.
14-December-2020
English
In line with their respective mandates, the Global Forum and the African Tax Administration Forum (ATAF) are jointly publishing a new Toolkit for Establishing and Running an Effective Exchange of Information Function.