By Date

Global Forum on Transparency and Exchange of Information for Tax Purposes: Nigeria 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Czech Republic 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Nicaragua 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Mexico 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Lucia 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

Viet Nam joins Multilateral Convention to tackle tax evasion and avoidance

Today, at the OECD Headquarters in Paris, Mr. Cao Anh Tuan, Deputy Finance Minister of Viet Nam, signed the world’s widest-reaching international treaty for multilateral tax co-operation, the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (or the Convention), bringing the total number of jurisdictions that participate in the Convention to 147.

Measuring Tax Support for R&D and Innovation

Governments worldwide increasingly rely on tax incentives in addition to direct support measures (e.g. grants) to promote R&D in firms and encourage innovation and economic growth. The OECD has developed experimental methodologies and a detailed database on R&D tax incentives with the latest indicators on the cost and information on the design and scope of R&D tax incentives.

Sustained progress demonstrated in the latest OECD peer review results on the prevention of tax treaty shopping

These peer review results reveal that members of the Inclusive Framework on BEPS are respecting their commitment to implement the minimum standard on treaty shopping and further confirms the importance of the BEPS Multilateral Instrument (MLI) as the tool used by the vast majority of jurisdictions that have started to implement the BEPS Action 6 minimum standard.