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  • 6-February-2024

    English

    Inclusive Framework Members continue countering harmful tax practices

    Jurisdictions continue to make progress in addressing harmful tax practices through the implementation of the international standard under BEPS Action 5. This progress is evident in the release of new results on preferential tax regimes and substantial activities in no or only nominal tax jurisdictions.

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  • 6-February-2024

    English, PDF, 229kb

    Harmful tax practices: Peer review results of preferential tax regimes (BEPS Action 5)

    The latest results of the review of preferential tax regimes were approved by the OECD/G20 Inclusive Framework on BEPS and released in February 2024.

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  • 29-January-2024

    English

    OECD International Compliance Assurance Programme (ICAP)

    The International Compliance Assurance Programme, is a voluntary programme that uses Country-by-Country Reports and other information to facilitate open and co-operative multilateral engagements between MNE groups and tax administrations, with a view to providing early tax certainty and assurance.

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  • 29-January-2024

    English

    OECD releases statistics from the International Compliance Assurance Programme (ICAP)

    The OECD releases today the first aggregated statistics from the Forum on Tax Administration (FTA) International Compliance Assurance Programme (ICAP) for a multilateral risk assessment of an MNE group’s key international tax risks.

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  • 22-January-2024

    English

    Public comments received on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources

    The OECD publishes the public comments received on the proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.

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  • 17-January-2024

    English

    Zambia joins Global Forum as 39th African member

    Zambia has joined the international fight against tax evasion as 171st member – and 39th African member – of the Global Forum. Zambia is the sixth African country to join the Global Forum in the past eighteen months, following the Republic of the Congo (June 2022), Angola (March 2023), Zimbabwe (April 2023), Sierra Leone (May 2023) and the Democratic Republic of the Congo (December 2023).

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  • 9-January-2024

    English

    The Global Minimum Tax and the taxation of MNE profit

    The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
  • 9-January-2024

    English

    Webinar: Update of the economic impact assessment of the Global Minimum Tax

    As part of the work by the OECD/G20 Inclusive Framework on BEPS relating to the tax challenges arising from the digitalisation of the economy, the OECD has been carrying out an economic analysis and impact assessment of the Pillar One and Pillar Two proposals. We hosted a series of live events with OECD experts to explore this work.

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  • 4-January-2024

    English

    Senegal commits to start automatic exchange of financial account information by 2025

    Senegal has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by September 2025.

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  • 1-January-2024

    English

    Global relations calendar of events 2024

    Each year, the Global Relations Programme holds around 60 events on a variety of international tax policy and administration topics bringing together some 6000 serving tax officials from over 150 countries in venues globally and virtually.

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