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  • 30-May-2023

    English

    International taxation: OECD organises a regional training workshop on transfer pricing for West African countries in Lomé

    As part of the Fiscal Transition Support Programme in West Africa (FTSP), the OECD is organising a training workshop on transfer pricing from 30 May to 1 June 2023 in Lomé, Togo, for representatives of the 15 Member States of the Economic Community of West African States (ECOWAS), the Islamic Republic of Mauritania, as well as the Commissions of ECOWAS and the West African Economic and Monetary Union (WAEMU).

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  • 26-May-2023

    English

    Global Forum Secretariat and ATAF deliver seminar on automatic exchange of financial account information for Kenyan tax officials

    The Secretariat of the Global Forum facilitated a virtual seminar on automatic exchange of financial account information from 22 to 26 May 2023 for officials from Kenya Revenue Authority.

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  • 25-May-2023

    English

    Net effective carbon rates

    Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support: the Net Effective Carbon Rates (Net ECR). This exercise is made possible by combining the two OECD databases: the Taxing Energy Use and Effective Carbon Rates database (the backbone of the newly established OECD series on Carbon Pricing and Energy Taxation) and the Inventory of Support Measures for Fossil Fuels. The paper then explores potential use cases of this new indicator. In particular, it explains how the Net ECR can be used to calculate fossil fuel support (FFS) against external carbon pricing benchmarks and why such an approach facilitates comparisons of FFS across countries and over time. The paper’s conclusions include avenues for future research.

  • 23-May-2023

    English

    Viet Nam deposits its instrument for the ratification of the Multilateral BEPS Convention

    Vietnam ratifies BEPS Convention, now covering around 1850 bilateral tax treaties, showing commitment against abuse of tax treaties and BEPS by multinational enterprises. Effective from 1 September 2023.

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  • 22-May-2023

    English

    Study Group on Asia-Pacific Tax Administration and Research and Asian Infrastructure Investment Bank join global fight against tax evasion as Global Forum's 22nd and 23rd observers

    The Study Group on Asia-Pacific Tax Administration and Research (SGATAR) and the Asian Infrastructure Investment Bank (AIIB) have joined the global fight against tax evasion by becoming the 22nd and 23rd observers of the Global Forum respectively.

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  • 16-May-2023

    English

    Latin America and the Caribbean: Economic recovery and higher commodity prices drive rebound in tax revenues

    Tax revenues as a share of GDP in Latin America and the Caribbean (LAC) rebounded to their pre-pandemic level in 2021 amid an economic recovery and higher commodity prices, according to a new report.

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  • 16-May-2023

    English

    Global Forum members’ Competent Authorities meet in Tbilisi for their annual experience-sharing conference

    The 10th Global Forum Competent Authorities Conference was kindly hosted by the Georgia Revenue Service on 15 and 16 May 2023 in Tbilisi. The event brought together 160 participants from 77 jurisdictions.

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  • 16-May-2023

    English

    Revenue Statistics in Latin America and the Caribbean 2023

    This report compiles comparable tax revenue statistics over the period 1990-2021 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean (LAC) to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. The report includes two special features examining the fiscal revenues from non-renewable natural resources in the LAC region in 2021 and 2022 as well as the measurement and evaluation of tax expenditures in Latin America. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).
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  • 15-May-2023

    English

    Global Forum counts 168 members after Sierra Leone joins

    Sierra Leone has joined the international fight against tax evasion as 168th member – and 37th African member – of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 11-May-2023

    English

    2023 Progress Report on Tax Co-operation for the 21st Century - OECD Report for the G7 Finance Ministers and Central Bank Governors

    This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on a report published in May 2022, 'Tax Co-operation for the 21st Century'. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
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