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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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  • 14-February-2022

    English

    Blog post: Why we need greater transparency on how aid is taxed

    By Jorge Moreira da Silva, Director of the OECD Development Co-operation Directorate and Pascal Saint-Amans, Director, OECD Centre for Tax Policy and Administration.

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  • 9-February-2022

    English

    Lesotho, Thailand and Viet Nam sign landmark agreement to strengthen their tax treaties

    Today, Lesotho, Thailand and Viet Nam signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention or MLI), becoming the 97th, 98th and 99th jurisdiction to join the Convention, which now covers over 1800 bilateral tax treaties.

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  • 4-February-2022

    English

    OECD launches public consultation on the tax challenges of digitalisation with the release of a first building block under Pillar One

    Following the agreement reached in October 2021 by over 135 members of the OECD/G20 Inclusive Framework on BEPS to a two-pillar solution to address the tax challenges arising from digitalisation and globalisation of the economy, work on the implementation of the two-pillar plan is well underway.

  • 4-February-2022

    English

    Tax challenges of digitalisation: OECD invites public input on the draft rules for nexus and revenue sourcing 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 Nexus and Revenue Sourcing under Amount A of Pillar One.

  • 3-February-2022

    English

    2022 Global Forum Capacity Building Report

    The 2022 Capacity Building Report highlights ten years of progress and provides an update on the Global Forum’s capacity-building programme and outreach activities carried out in 2021.

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  • 24-January-2022

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Brunei Darussalam (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Brunei Darussalam.
  • 24-January-2022

    English

    Countries continue the successful implementation of international standards on harmful tax practices and tax dispute resolution

    Progress continues in combatting harmful tax practices and providing greater tax certainty. New outcomes on the review of preferential tax regimes and new peer review reports on Mutual Agreement Procedures have been approved by the OECD/G20 Inclusive Framework on BEPS.

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  • 24-January-2022

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, San Marino (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by San Marino.
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