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This note presents a summary of ongoing work to assess the impact of increasing tax transparency and exchange of information (EOI) on cross-border financial activity using international investment data.
Today, at the OECD Headquarters in Paris, H.E. Sharlene Shillingford-McKlmon, Ambassador of Dominica to the European Union, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention). Dominica is the 128th jurisdiction to join the Convention.
This report “A Beneficial Ownership Implementation Toolkit” – contains policy considerations that Global Forum member jurisdictions can use in implementing the legal and supervisory frameworks to identify and collect beneficial ownership information, which is now a requirement of the international tax transparency standards.
The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today seven peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR).
M. Aichetou Mint M’Haiham, Ambassadeur de la Mauritanie auprès de la France, a signé aujourd'hui au siège de l'OCDE à Paris la Convention multilatérale concernant l'assistance administrative mutuelle en matière fiscale (la Convention) en présence de M. Ludger Schuknecht, Secrétaire général adjoint de l'OCDE. La Mauritanie devient ainsi la 127e juridiction à adhérer à cet instrument.
The purpose of the CbC MCAA is to set forth rules and procedures as may be necessary for Competent Authorities of jurisdictions implementing BEPS Action 13 to automatically exchange CbC Reports prepared by the Reporting Entity of an MNE Group and filed on an annual basis with the tax authorities of the jurisdiction of tax residence of that entity with the tax authorities of all jurisdictions in which the MNE Group operates.
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This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes.
The Convention will enter into force for Jamaica on 1 March 2019 and will generally apply from 1 January 2020, although it may apply for earlier periods between signatories if agreed to and applies in relation to any period regarding criminal matters.
This week, in the margins of the 11th Global Forum meeting held in Punta del Este, Uruguay Minister of Economy and Finance Danilo Astori led a discussion with Ministers, high level representatives and officials from Latin America on the use of information exchange to combat tax fraud and corruption.
Le Forum mondial a tenu sa réunion annuelle à Punta del Este (Uruguay) les 20 et 22 novembre, réunissant 220 délégués de 84 juridictions et 12 organisations internationales afin de renforcer la lutte de la communauté internationale contre la fraude fiscale. La réunion a marqué le lancement généralisé de l'échange automatique d'informations de comptes financiers.