Tax treaties
Focus
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Launch Workshop of the Toolkit on Tax Treaty Negotiations
The three-day launch workshop of the Platform for Collaboration on Tax's Toolkit on Tax Treaty Negotiations will take place on 11-12 & 15 March 2021. During this workshop, the final version of the toolkit will be officially launched, including its full web-based version.
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Invitations to comment on OECD tax treaty related projects
The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.
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BEPS Action 15: Multilateral Instrument
On 7 June 2017, 76 countries and jurisdictions signed or formally expressed their intention to sign an innovative multilateral convention that will swiftly implement a series of tax treaty measures to update the existing network of bilateral tax treaties and reduce opportunities for tax avoidance by MNEs.
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With tax playing an important role in the response to the coronavirus (COVID-19) pandemic, the OECD has outlined a range of tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far.
- Updated guidance on tax treaties and the impact of the COVID-19 crisis (Policy response), published 21 January 2021
- OECD Secretariat analysis of tax treaties and the impact of the COVID-19 crisis (Policy response), published 3 April 2020
- Tax policy measures implemented in respose to COVID-19 (Database, Xlsm), updated 31 July 2020
- See latest tax administration, tax policy and transfer pricing measures.
- For more information, visit our dedicated COVID-19 hub.
What's New
- OECD releases new peer review results on the prevention of tax treaty shopping under the BEPS Action 6 minimum standard1 April 2021
- Greece and Hungary deposit their instrument of ratification for the Multilateral BEPS Convention30 March 2021
- OECD invites public input on proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles29 March 2021 - 28 May 2021
- OECD publishes 30 country profiles applying Arbitration under the multilateral BEPS Convention25 March 2021
- Platform for Collaboration on Tax Launches Tax Treaty Negotiations Toolkit10 March 2021
- More news
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Strenghtening tax treaties to fight tax avoidance Since June 2017, nearly 80 countries have signed a new Multilateral Convention developed as part of the BEPS Project. The Convention will enable governments to swiftly update their networks of existing tax treaties and further reduce opportunities for tax avoidance. The Convention is expected to enter into force in mid-2018. |
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Eliminating treaty shopping The OECD/G20 BEPS Project provides governments with solutions for closing the gaps in existing international rules, that currently allow corporate profits to “disappear” or be artificially shifted to low/no tax environments, where little or no economic activity takes place. |
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Related MATERIAL
- Articles of the 2017 Model Tax Convention
- Model Tax Convention on Income and on Capital - Full Version
Engage
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- Contact us by e-mail: ctp.contact@oecd.org