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  • 22-January-2024

    English

    Public comments received on proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources

    The OECD publishes the public comments received on the proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.

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  • 20-November-2023

    English

    Azerbaijan signs landmark agreement to strengthen its tax treaties

    Today, Azerbaijan signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting at a signing ceremony held in Baku.

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  • 16-November-2023

    English

  • 2-October-2023

    English

    Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule

    The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two and ensure multinational enterprises pay a minimum level of tax on income arising in each of the jurisdictions where they operate. The treaty-based rule protecting the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to nominal corporate income tax below the minimum rate.

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  • 27-September-2023

    English

    Eswatini signs landmark agreement to strengthen its tax treaties and Armenia and Côte d'Ivoire deposit their instrument for the ratification of the Multilateral BEPS Convention

    Today, Eswatini signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, at a signing ceremony held in Paris.

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  • 7-September-2023

    English

    Papua New Guinea deposits its instrument for the ratification of key multilateral conventions against tax evasion and avoidance and Romania completes its internal procedures for the entry into effect of the provisions of the Multilateral BEPS Convention

    On 31 August 2023, Papua New Guinea deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention) as well as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.

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  • 23-August-2023

    English

    Tunisia deposits its instrument for the ratification of the Multilateral BEPS Convention

    On 24 July, Tunisia deposited its instrument of ratification for the Multilateral BEPS Convention, which now covers around 1 850 bilateral tax treaties, underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting by multinational enterprises.

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  • 29-June-2023

    English

    OECD launches new version of the BEPS Multilateral Convention Matching Database to further support international tax co-operation

    A new and improved version of the database supporting the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "BEPS MLI") has been released and will allow tax authorities and other interested parties to make projections on how the MLI modifies a specific tax treaty.

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  • 29-June-2023

    English

    BEPS MLI Matching Database

    An updated version of the database supporting the BEPS MLI application has been released, enabling tax authorities and others to project how the MLI modifies specific tax treaties. First published in 2017, this updated database is a vital tool for stakeholders implementing the BEPS MLI. It offers current and detailed information on the MLI's application to tax treaties, including "matching results" for each covered treaty.

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  • 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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