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  • 28-February-2022

    English

    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.

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  • 28-February-2022

    English

    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.

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  • 28-February-2022

    English

    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.

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  • 24-February-2022

    English

    Building an Investment Tax Incentives database - Methodology and initial findings for 36 developing countries

    The OECD has constructed an Investment Tax Incentives database which compiles granular details on corporate income tax (CIT) incentives for investment. This paper presents the methodology used to develop the database and insights from an initial data collection in 36 developing countries. The paper describes a classification to structure quantitative and qualitative information on investment tax incentives across three dimensions: design features, eligibility conditions and their legal basis. The data reveal that tax exemptions are the most widely used CIT instrument across the 36 countries and identifies notable differences between the incentives used within and outside of Special Economic Zones (SEZs). In 80% of countries covered, at least one tax incentive supports an area related to the Sustainable Development Goals.
  • 22-February-2022

    English

    Tax challenges arising from digitalisation: Public comments received on the draft rules for nexus and revenue sourcing under Pillar One Amount A

    On 4 February 2022, the OECD invited public comments on the Draft Rules for Nexus and Revenue Sourcing under Pillar One Amount A 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.

  • 21-February-2022

    English

    OECD Tax Talks

    With a number of recent and upcoming developments in the OECD’s international tax agenda, we invite you to join a live webinar with experts from the Centre for Tax Policy and Administration for an update on our work.

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  • 18-February-2022

    English

    Tax challenges of digitalisation: OECD invites public input on the draft rules for tax base determinations under Amount A of Pillar One

    As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD is seeking public comments on the Draft Rules for Tax Base Determinations under Amount A of Pillar One.

  • 18-February-2022

    English, PDF, 1,019kb

    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Indonesia, February 2022)

    This report outlines key developments in international tax reform in recent months, in particular the developments regarding the two-pillar agreement, as well as progress made in tax transparency, the implementation of the BEPS minimum standards and the taxation of MNEs. The report also provides the latest on OECD work to establish an Inclusive Framework-like initiative to facilitate dialogue on implicit and explicit carbon pricing.

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  • 18-February-2022

    English

    Tax Policy and Gender Equality - A Stocktake of Country Approaches

    Although men and women are typically taxed under the same rules, their different social and economic characteristics (e.g. income levels or labour force participation) mean that the tax system can inadvertently contribute to gender inequalities in society. Understanding and improving the impact of taxes on gender equality is a key dimension that governments need to consider as part of tax design to support inclusive growth. This report provides the first cross-country overview of governments' approaches to tax policy and gender, including reforms undertaken to date and potential areas of explicit and implicit gender bias. Covering 43 countries, it also explores the extent to which governments take into account gender implications in policy development, gender considerations in tax administration and compliance, and the availability and use of gender-disaggregated data. Finally, it also discusses priorities for further work on tax policy and gender issues.
  • 16-February-2022

    English

    OECD Tax and Development Days 2022

    This event provides an update on OECD's practical initiatives to strengthen tax capacity and improve tax policy and compliance in developing countries.

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