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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.

  • 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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  • 20-January-2022

    English

    OECD releases latest edition of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

    Today, the OECD releases the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

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  • 19-January-2022

    English

    New OECD hub to boost transparency on the tax treatment of foreign aid

    The OECD today launched a new digital hub to improve transparency around the taxation of development aid by presenting approaches taken by participating donor countries to claiming tax exemptions on goods and services funded by official development assistance (ODA).

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  • 12-January-2022

    English

    Measuring effective taxation of housing - Building the foundations for policy reform

    This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and taxes over the life of the housing investment. The methodology is applied to owner-occupied and rented residential property for investments that are financed with debt or equity. The paper finds that the level and components of housing taxation depend greatly on the investment scenario. Effective tax rates vary substantially depending on the holding period, rate of return, tenure (owner-occupied or rented), financing scenario, and the inflation rate. Effective tax rates do not vary much with the taxpayer’s income and wealth or with the rate of return. The paper finds there is scope to reduce the tax differential between different investment scenarios and strengthen progressivity and horizontal equity.
  • 21-December-2021

    English

    News: Public consultations on the implementation aspects of Pillar One and Pillar Two

    Following the political agreement reached in October 2021 by over 135 countries to address the tax challenges arising from the digitalisation and globalisation of the economy, work on the implementation aspects of reform is underway. See how the 140+ members of the Inclusive Framework on BEPS intend to consult stakeholders during this next phase.

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  • 20-December-2021

    English

  • 17-December-2021

    English

    Heads of tax administration prioritise collaboration on the implementation of the Two-Pillar Solution, digital transformation and capacity building

    The OECD’s Forum on Tax Administration held its 14th Plenary meeting on 16-17 December 2021, bringing together tax commissioners from across the globe as well as representatives from international organisations and regional tax administration bodies.

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  • 15-December-2021

    English

    Africa: The rising debt burden highlights the need for further progress in domestic revenue mobilisation

    Successful efforts to increase tax revenues and boost domestic revenue mobilisation in African economies over the last decade have been offset by rising debt-service costs, which amounted to almost two-thirds of the increased revenues generated between 2010 and 2019, according to a new report.

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  • 14-December-2021

    English

    The Seychelles and Iceland deposit new notifications under the Multilateral BEPS Convention

    The MLI has already started to impact the bilateral treaties of 68 jurisdictions that have ratified it. From 1 January 2022, it is expected to impact over 850 treaties concluded among those 68 jurisdictions, with an additional 900 treaties whose application would be modified once the MLI is ratified by all Signatories, thereby affecting a total of 1750 treaties worldwide.

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