Publications & Documents

OECD Tax and Development Days 2023

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

Who pays for higher carbon prices? - Illustration for Lithuania and a research agenda

Tax dispute resolution: OECD releases revised methodology for the BEPS Action 14 peer reviews, additional data points in the MAP Statistics and a new framework for APA Statistics

Following the successful completion of peer reviews under the existing BEPS Action 14 Assessment Methodology, the OECD/G20 Inclusive Framework on BEPS has agreed a new Assessment Methodology for continuing the robust peer review process that seeks to increase efficiencies and improve the timeliness of the resolution of double taxation disputes.

Advance Pricing Arrangement Statistics

To build upon the progress that has been achieved in the area of Advance Pricing Arrangements (APAs) through the Bilateral Advance Pricing Arrangement Manual (BAPAM), all BEPS Inclusive Framework member jurisdictions that have an APA programme have committed to start reporting annual APA statistics.

Tax challenges arising from digitalisation: Public comments received on the draft Multilateral Convention provisions on digital services taxes and other relevant similar measures under Amount A of Pillar One

On 20 December 2022, the OECD invited public comments on the Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures under Amount A of Pillar One to assist members in further refining and finalising the relevant rules.

Revenue impact of international tax reform better than expected: OECD

Revenue gains from the implementation of a historic agreement to reform the international tax system will be higher than previously expected, according to new OECD analysis released today.

Webinar: Economic impact assessment of the Two-Pillar Solution

As part of the work by the OECD/G20 Inclusive Framework on BEPS relating to the tax challenges arising from the digitalisation of the economy, the OECD has been carrying out an economic analysis and impact assessment of the Pillar One and Pillar Two proposals. We hosted a series of live events with OECD experts to explore this work.

OECD appoints Manal Corwin as new Director of its Centre for Tax Policy and Administration

Manal Corwin has been appointed to serve as the next Director of the OECD Centre for Tax Policy and Administration beginning 3 April 2023.

France's Gaël Perraud elected new Chair of the OECD Committee on Fiscal Affairs

The OECD's Committee on Fiscal Affairs (CFA) has elected Mr. Gaël Perraud, Director of European and International Taxation at the Tax Policy Department of the French Ministry of Economy and Finance, as the Chair of the Committee beginning on 1 January 2023.

Harmful tax practices: Peer review results of preferential tax regimes (BEPS Action 5)

The latest results of the review of preferential tax regimes were approved by the OECD/G20 Inclusive Framework on BEPS and released in January 2023.