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  • 1-April-2021

    English

    Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping - Inclusive Framework on BEPS: Action 6

    The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have committed to implement. This report reflects the outcome of the third peer review of the implementation of the Action 6 minimum standard on treaty shopping as approved by the Inclusive Framework. It includes the aggregate results of the review and data on tax treaties concluded by each of the 137 members of the Inclusive Framework on 30 June 2020 and it contains the jurisdictional section for each member. The data compiled for this peer review demonstrate that the MLI has been the tool used by the vast majority of jurisdictions that have begun to implement the minimum standard and that the MLI has started to impact tax treaties of jurisdictions that have ratified it.
  • 1-April-2021

    English

    OECD releases new peer review results on the prevention of tax treaty shopping under the BEPS Action 6 minimum standard

    Progress continues with the implementation of the BEPS package to tackle international tax avoidance, as the OECD releases the latest peer review report assessing jurisdictions’ efforts to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project. A revised peer review document forming the basis of the assessment of the Action 6 minimum standard was also released today.

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  • 30-March-2021

    English

    Greece and Hungary deposit their instrument of ratification for the Multilateral BEPS Convention

    Greece and Hungary deposited their instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (Multilateral Convention or MLI), which now covers over 1700 bilateral tax treaties, thus underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Greece and Hungary, the MLI will enter into force on 1 July 2021.

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  • 25-March-2021

    English

    Tax treaties: OECD publishes 30 country profiles applying Arbitration under the multilateral BEPS Convention

    The OECD, in its capacity as Depositary of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI), has today published the Arbitration Profiles of 30 jurisdictions applying Part VI on Arbitration of the MLI and an opinion of the Conference of the Parties to the MLI.

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  • 10-March-2021

    English

    Toolkit on Tax Treaty Negotiations

    This toolkit from the Platform for Collaboration on Tax describes the steps involved in tax treaty negotiations such as how to decide whether a comprehensive tax treaty is necessary, how to prepare for and conduct negotiations, and what follow-up measures to take after negotiations. Treaty negotiating teams, especially those who are new to the process, can also find practical tips on the conduct of negotiations and negotiation styles.

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  • 10-March-2021

    English

    Platform for Collaboration on Tax Launches Tax Treaty Negotiations Toolkit

    The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – has released the final version of the Toolkit on Tax Treaty Negotiations along with its web-based, interactive edition.

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  • 18-February-2021

    English

    Croatia and Malaysia deposit their instrument of ratification for the Multilateral BEPS Convention

    Croatia and Malaysia deposited their instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (Multilateral Convention or MLI), which now covers over 1700 bilateral tax treaties, thus underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Croatia and Malaysia, the MLI will enter into force on 1 June 2021.

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  • 21-January-2021

    English

    Updated guidance on tax treaties and the impact of the COVID-19 crisis

    This note revisits the guidance issued by the OECD Secretariat in April 2020 on the impact of the COVID-19 pandemic on tax treaties. The guidance represents the Secretariat's views, supported by Working Party 1, on the interpretation of the provisions of tax treaties intending to provide more certainty to taxpayers during this exceptional period when those measures were applicable.

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  • 15-January-2021

    English

    Estonia deposits its instrument of ratification for the Multilateral BEPS Convention

    Estonia deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (Multilateral Convention or MLI), which now covers over 1700 bilateral tax treaties, thus underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Estonia, the MLI will enter into force on 1 May 2021.

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  • 21-December-2020

    English

    Barbados deposits its instrument of ratification for the Multilateral BEPS Convention

    Barbados deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Convention or MLI), which now covers over 1700 bilateral tax treaties, thus underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Barbados, the MLI will enter into force on 1 April 2021.

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