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  • 21-March-2022

    English

    New results on the prevention of tax treaty shopping show progress continues with the implementation of international tax avoidance measures

    The implementation of the BEPS package to tackle international tax avoidance continues to progress, as the OECD releases the latest peer review report assessing the actions taken by jurisdictions to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project.

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  • 15-March-2022

    English

    Blog post: Building Government Capacity to Secure Mining’s Financial Benefits in Latin America

    Tax base erosion & profit shifting (BEPS) in mining is a critical issue for Latin American governments. Officials say they need more capacity on mineral pricing & metals streaming.

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  • 14-March-2022

    English

    OECD releases detailed technical guidance on the Pillar Two model rules for 15% global minimum tax

    Today the OECD/G20 Inclusive Framework on BEPS released further technical guidance on the 15% global minimum tax agreed in October 2021 as part of the two-pillar solution to address the tax challenges arising from digitalisation of the economy. The Commentary published today elaborates on the application and operation of the Global Anti-Base Erosion (GloBE) Rules agreed and released in December 2021.

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  • 14-March-2022

    English

    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.

  • 14-March-2022

    English

    Taxation of part-time work in the OECD

    The share of part-time employment in total employment has risen in most OECD countries over the past decades. While this is often associated with increased female labour force participation and the desire of many workers to achieve an improved work-life balance, there has been a significant decline in the average earnings of part-time workers relative to full-time workers, as well as an increase in involuntary part-time employment in a number of countries. This paper presents a summary of the taxation of part-time work in OECD countries. It includes new calculations of the effective tax rates on part-time work including those for male and female part-time workers and for different household types. These indicators provide an evidence base for policymakers looking to understand the impact of the tax system on the choice of employment form. The analysis shows that average tax rates for part-time workers are lower than those applied to full-time workers in almost all OECD countries, reducing post-tax gender wage gaps, although marginal tax rates are often higher for part-time workers. These differences between the taxation of part-time and full-time workers are largely due to differences in earnings levels, and therefore to the progressivity of countries’ tax systems, rather than to differences in the tax treatment applied to part-time workers relative to full-time workers.
  • 10-March-2022

    English

    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.

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  • 8-March-2022

    English

    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.

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  • 1-March-2022

    English

    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.

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  • 1-March-2022

    English

    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.

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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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