Tax treaties

Focus

  • OECD 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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What's New

 

Video

Eliminating treaty shopping 

The OECD/G20 Base Erosion and Profit Shifting (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.

Related MATERIAL

 

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