Following the political agreement reached in October 2021 by over 135 countries to address the tax challenges arising from the digitalisation and globalisation of the economy, work on the implementation aspects of reform is underway. See how the 140+ members of the Inclusive Framework on BEPS intend to consult stakeholders during this next phase.
La OCDE publica hoy unas normas detalladas para asistir en la implementación de una reforma histórica al sistema fiscal internacional, que asegurará que las EMN estén sujetas a un tipo impositivo mínimo del 15 % a partir de 2023.
Ukraine has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2023. The commitment made by Prime Minister of Ukraine, Mr Denys Shmyhal, makes Ukraine the 118th Global Forum member to commit to start AEOI by a specific date.
Tax Transparency in Latin America 2021 is a key output of the Punta del Este Declaration (the Declaration), a Latin American initiative to tackle tax evasion, corruption and other financial crimes through transparency and exchange of information (EOI) for tax purposes.
On 29 March 2021, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat invited public comments on proposed changes to the commentaries on Article 9 and related articles of the OECD Model Tax Convention. The OECD is grateful to commentators for their input and now publishes the comments received.
African tax administrations adapted swiftly to challenging circumstances in 2020 and managed to advance the tax transparency agenda on the continent. Members of the Africa Initiative expanded their EOI networks and the amount of exchange of information requests they sent increased more than thirteenfold since the start of the Initiative in 2014. For the first time, African countries sent more requests than they received.
On 3 May 2021, the Conference of the Parties to the MLI approved an opinion that sets out a series of guiding principles for addressing questions about the interpretation and implementation of the MLI.
The OECD released a new report today – Tax Co-operation for Development: Progress report in the COVID-19 era, looking back on the past year showing how developing countries have interacted with the OECD on a range of tax policy and administration issues.
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.
A preview released today of the OECD’s Effective Carbon Rates 2021 report looks at the excise taxes, carbon taxes and emissions permit prices that effectively result in a carbon price in the 44 OECD and G20 countries, which account for 80% of global carbon emissions from energy.