By Date

Tax challenges of digitalisation: OECD invites public input on the Implementation Framework of the global minimum tax

Stakeholder input on issues of administration, operation, compliance and rule co-ordination will be critical in identifying the Inclusive Framework’s priorities in developing the GloBE Implementation Framework that is efficient for taxpayers and tax administrations and preserve consistent and co-ordinated outcomes for MNE’s that avoid the risk of double taxation.

Taxation of part-time work in the OECD

VAT Digital Toolkit for Asia-Pacific

The VAT Digital Toolkit for Asia-Pacific aims to assist tax authorities in the Asia-Pacific region with the design and implementation of reform to ensure the effective collection of value added taxes on e-commerce activities.

New toolkit to strengthen Value Added Taxes on e-commerce in Asia-Pacific

A new toolkit released today will support the effective collection of Value Added Tax (VAT) revenues from e-commerce activities in the Asia-Pacific (APAC), which is the world's largest e-commerce region.

Tax challenges arising from digitalisation: Public comments received on the draft rules for tax base determinations under Amount A of Pillar One

On 18 February 2022, the OECD invited public comments on the Draft Model Rules for Tax Base Determinations under Amount A of Pillar One to assist members in further refining and finalising the relevant rules. The OECD is grateful to the commentators for their input and now publishes the public comments received.

Jamaica's Marlene Nembhard-Parker appointed Co-chair of OECD/G20 Inclusive Framework on BEPS

The OECD/G20 Inclusive Framework on BEPS has elected Marlene Nembhard-Parker of Tax Administration Jamaica (TAJ), Ministry of Finance and the Public Service as their new co-chair. Ms. Nembhard-Parker will lead the group with Fabrizia Lapecorella of Italy who, as Chair of the OECD’s Committee on Fiscal Affairs (CFA), currently serves as Chair of the Inclusive Framework on BEPS.

Global Forum launches new Train the Trainer regional programmes

Following on the very successful 2021 pilot, the Global Forum Secretariat is launching new Train the Trainer (TtT) programmes for African, Asian and Latin American countries.

Bahrain and Romania deposit instruments for the ratification of the Multilateral BEPS Convention

Bahrain and Romania have deposited their instrument of approval or ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Convention or MLI), which now covers over 1800 bilateral tax treaties, thus underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises.

OECD releases third batch of transfer pricing country profiles

The OECD has released the third batch of 2021/2022 updates to the transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of 28 jurisdictions.

Transfer Pricing Country Profiles

These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.