Publications & Documents

Significant progress on countering harmful tax practices with almost 50 000 exchanges of information on tax rulings undertaken to date under the BEPS Action 5 standard

Today, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings.

Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings - Inclusive Framework on BEPS: Action 5

Policy brief: Tax policy reforms in low- and middle-income countries

This policy brief reviews the tax policy reforms introduced by low- and middle-income countries that responded to the 2022 edition of the OECD tax policy reform questionnaire.

Tax challenges of digitalisation: Technical webinar on Amount B under Pillar One

In addition to the public consultation document, a technical webinar on Amount B took place on 8 November, in which OECD experts discussed some of the main features of the draft rules. If you missed the event, you can watch the replay.

Tax challenges of digitalisation: OECD invites public input on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the main design elements of Amount B under Pillar One.

Regional Meetings for Asia-Pacific Countries

These regional meetings enable all countries and jurisdictions, both members and non-members of the OECD/G20 Inclusive Framework on BEPS, to share their experiences on BEPS implementation in a regional context, and feed their perspectives into the ongoing global dialogue.

Consumption Tax Trends 2022 - VAT/GST and Excise, Core Design Features and Trends

Tax revenues rebounded as economies recovered from the COVID-19 pandemic, according to new OECD data

Tax revenues bounced back in 2021 as OECD economies recovered from the initial impact of the COVID-19 pandemic, according to new OECD data released today.

Revenue Statistics 2022 - The Impact of COVID-19 on OECD Tax Revenues

2021 Mutual Agreement Procedure Awards

On the occasion of Tax Certainty Day 2022, where a full range of tax certainty tools were discussed, the OECD released the 2021 MAP statistics and the winners of the 2021 MAP awards.