13-April-2022
English
On 14 March 2022, interested parties were invited to provide comments on the Implementation Framework of the global minimum tax. The OECD is grateful to the commentators for their input and now publishes the public comments received.
12-April-2022
English
The Global Forum published today two new peer review reports on transparency and exchange of information on request (EOIR) for El Salvador and Gabon. The reports only cover the first phase of the assessment, analysing the jurisdictions’ legal and regulatory frameworks against the EOIR standard.
5-April-2022
English
Today, the OECD Forum on Tax Administration and eight key partner organisations launched the first phase of a new global Inventory of Tax Technology Initiatives which contains information on the use of leading technology tools and digitalisation solutions implemented by 76 tax administrations across the world.
4-April-2022
English
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 Draft Model Rules for Domestic Legislation on Scope under Amount A of Pillar One.
31-March-2022
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Thailand has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Convention or MLI), which now covers over 1800 bilateral tax treaties.
29-March-2022
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Today, the OECD has released the standardised IT-format to support the electronic reporting and automatic exchange of information collected under the OECD's Model Reporting Rules for Digital Platforms.
22-March-2022
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Today, the OECD released a public consultation document concerning a new global tax transparency framework to provide for the reporting and exchange of information with respect to crypto-assets, as well as proposed amendments to the Common Reporting Standard (CRS) for the automatic exchange of financial account information between countries.
21-March-2022
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The implementation of the BEPS package to tackle international tax avoidance continues to progress, as the OECD releases the latest peer review report assessing the actions taken by jurisdictions to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project.
14-March-2022
English
Today the OECD/G20 Inclusive Framework on BEPS released further technical guidance on the 15% global minimum tax agreed in October 2021 as part of the two-pillar solution to address the tax challenges arising from digitalisation of the economy. The Commentary published today elaborates on the application and operation of the Global Anti-Base Erosion (GloBE) Rules agreed and released in December 2021.
14-March-2022
English
Stakeholder input on issues of administration, operation, compliance and rule co-ordination will be critical in identifying the Inclusive Framework’s priorities in developing the GloBE Implementation Framework that is efficient for taxpayers and tax administrations and preserve consistent and co-ordinated outcomes for MNE’s that avoid the risk of double taxation.