Latest Documents

Belgium, Estonia, the Netherlands and Qatar deposit new notifications under the Multilateral BEPS Convention

Belgium, Estonia, the Netherlands and Qatar have deposited new notifications under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Convention or MLI) subsequent to their ratification.

Andorra, Namibia and Spain take further steps to strengthen their tax treaties

Today, Namibia signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention or MLI), becoming the 96th jurisdiction to join the Convention. Earlier this week, Andorra and Spain deposited their instruments of ratification for the Convention thus underlining their strong commitment to prevent the abuse of tax treaties and BEPS by MNEs.

Public comments received on proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles

On 29 March 2021, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat invited public comments on proposed changes to the commentaries on Article 9 and related articles of the OECD Model Tax Convention. The OECD is grateful to commentators for their input and now publishes the comments received.

Conference of the Parties to the MLI approve an opinion on interpretation and implementation

On 3 May 2021, the Conference of the Parties to the MLI approved an opinion that sets out a series of guiding principles for addressing questions about the interpretation and implementation of the MLI.

Brochure - OECD work on taxation

This brochure highlights the key areas of work of the OECD’s Centre for Tax Policy and Administration and the various groups that it serves.

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

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.

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.

OECD invites public input on proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles

This public discussion draft includes proposals for changes to the Commentary on Article 9 and other related articles. The changes put forward in this discussion draft are expected to be included in the next update to the OECD Model Tax Convention.

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.