Tax treaties
Focus
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OECD/G20 work on Base Erosion and Profit Shifting (BEPS)
The BEPS Action Plan identifies 15 specific actions to address gaps and mismatches in the existing international tax standards, including measures to prevent abuse of tax treaties.
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Invitations to comment on OECD tax treaty related projects
The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.
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BEPS Action 15: Multilateral Instrument
On 7 June 2017, 76 countries and jurisdictions signed or formally expressed their intention to sign an innovative multilateral convention that will swiftly implement a series of tax treaty measures to update the existing network of bilateral tax treaties and reduce opportunities for tax avoidance by MNEs.
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With tax playing an important role in the response to the coronavirus (Covid-19) pandemic, the OECD has outlined a range of emergency tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far.
- Analysis of Tax Treaties and the Impact of the COVID-19 Crisis (reference document, PDF), published 3 April 2020
- Tax policy measures implemented in respose to COVID-19 (database, Xlsm), updated 31 July 2020
- See latest tax policy and tax administration measures.
- For more information, visit our dedicated COVID-19 hub: www.oecd.org/coronavirus/en/
What's New
- Jordan deposits its instrument of ratification for the Multilateral BEPS Convention29 September 2020
- Albania, Bosnia and Herzegovina and Costa Rica deposit their instruments of ratification and France extends the application for the Multilateral BEPS Convention22 September 2020
- Oman deposits its instrument of ratification for the Multilateral BEPS Convention7 July 2020
- The Platform for Collaboration on Tax invites public comments on the draft Toolkit on Tax Treaty Negotiations29 June 2020 - 24 September 2020
- Kazakhstan deposits its instrument of ratification for the Multilateral BEPS Convention24 June 2020
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Strenghtening tax treaties to fight tax avoidance Since June 2017, nearly 80 countries have signed a new Multilateral Convention developed as part of the BEPS Project. The Convention will enable governments to swiftly update their networks of existing tax treaties and further reduce opportunities for tax avoidance. The Convention is expected to enter into force in mid-2018. |
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Eliminating treaty shopping The OECD/G20 BEPS Project provides governments with solutions for closing the gaps in existing international rules, that currently allow corporate profits to “disappear” or be artificially shifted to low/no tax environments, where little or no economic activity takes place. |
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Related MATERIAL
- Articles of the 2017 Model Tax Convention
- Model Tax Convention on Income and on Capital - Full Version
Engage
- Follow us on Twitter: @OECDtax
- For more information, please contact ctp.contact@oecd.org