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Latest data on tax measures taken by governments so far in response to the COVID-19 pandemic.
Digital platforms can play an important role in the application of Value Added Taxes/Goods and Services Taxes policies in the sharing and gig economy, according to a new OECD report.
Despite the significant disruption caused by the COVID-19 pandemic and the necessity to hold all meetings virtually, work has continued with the release today of the stage 2 peer review monitoring reports for Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal.
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Reports on the latest developments in the international tax agenda. Outlines new reports on: tax measures introduced in response to COVID-19 (OECD); and tax policy and climate change (IMF/OECD). Provides an update on G20 tax deliverables including tax transparency, BEPS implementation, supporting developing countries, tax certainty and addressing tax evasion. Overviews ongoing work to address tax challenges arising from digitalisation.
Progress continues with the implementation of the BEPS package to tackle international tax avoidance, as the OECD releases the latest peer review report assessing jurisdictions’ efforts to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project. A revised peer review document forming the basis of the assessment of the Action 6 minimum standard was also released today.
Twelve jurisdictions with no or only nominal tax began today carrying out information exchanges under the Forum on Harmful Tax Practice's global standard on substantial activities.
This public discussion draft includes proposals for changes to the Commentary on Article 9 and other related articles. The changes put forward in this discussion draft are expected to be included in the next update to the OECD Model Tax Convention.
The OECD, in its capacity as Depositary of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI), has today published the Arbitration Profiles of 30 jurisdictions applying Part VI on Arbitration of the MLI and an opinion of the Conference of the Parties to the MLI.
Today we streamed the 18th episode of our OECD Tax Talks series with all the latest developments in our work. If you weren't able to watch the live event, the replay and presentation are now available.
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In addition to an update on the progress we are making to address the tax challenges arising from the digitalisation of the economy, the report also provides an update on the other G20 tax deliverables (tax transparency, implementation of the BEPS measures and capacity building to support developing countries), which continue to produce successful results.