21-January-2021
English
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.
15-January-2021
English
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.
21-December-2020
English
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.
18-December-2020
English
Germany and Pakistan have deposited their instrument of ratification for the BEPS MLI, which now covers almost 1700 bilateral tax treaties, thus underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Germany and Pakistan, the MLI will enter into force on 1 April 2021.
27-November-2020
English
Bahrain has today signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention), becoming the 95th jurisdiction to join the Convention, which now covers over 1,700 bilateral tax treaties.
26-November-2020
English
Chile has deposited its instrument of ratification for the MLI, which now covers almost 1700 bilateral tax treaties, thus underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Chile, the MLI will enter into force on 1 March 2021.
5-November-2020
English
Today, Panama deposited its instrument of ratification for the BEPS Multilateral Convention with the OECD’s Secretary-General, Angel Gurría, thus underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Panama, the MLI will enter into force on 1 March 2021.
4-November-2020
English
Please join us for the public consultation webinar for the draft PCT Toolkit on Tax Treaty Negotiations. The toolkit authors and expert speakers will discuss how the toolkit can help developing countries, followed by a demo of the interactive, web-based version of the toolkit and a feedback roundtable with experienced negotiators.
30-October-2020
English
Today, Burkina Faso deposited its instrument of ratification for the BEPS Multilateral Convention with the OECD’s Secretary-General, Angel Gurría, thus underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Burkina Faso, the MLI will enter into force on 1 February 2021.
30-September-2020
English
Today, Egypt deposited its instrument of ratification for the BEPS Multilateral Convention with the OECD’s Secretary-General, Angel Gurría, thus underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Egypt, the MLI will enter into force on 1 January 2021.