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Publications & Documents


  • 1-November-2022

    English

    Global Forum Secretariat supports Tunisia in strengthening its confidentiality and data protection framework for the automatic exchange of information

    A delegation from the Global Forum Secretariat visited Tunis from 25 to 27 October 2022 to support Tunisia in strengthening its confidentiality and data protection framework for the implementation of the automatic exchange of information.

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  • 28-October-2022

    English

    Indonesia, Global Forum and OECD co-host first capacity-building event under the Asia Initiative

    225 delegates from Asian members of the Global Forum attended the virtual workshop on the effective use of the Common Reporting Standard (CRS) and Exchange of Information on Request (EOIR) on 25-27 October 2022.

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  • 10-October-2022

    English, PDF, 1,183kb

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

    This report sets out the latest developments in international tax reform, including on the Two-Pillar Solution and major developments in tax transparency efforts, together with a new roadmap on tax and development, a new report on the pricing of greenhouse gas emissions and updates on other important work including the implementation of the BEPS minimum standards and on tackling tax and crime.

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  • 10-October-2022

    English

    OECD presents new transparency framework for crypto-assets to G20

    The OECD delivered today a new global tax transparency framework to provide for the reporting and exchange of information with respect to crypto-assets.

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  • 10-October-2022

    English

    Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard

    In August 2022, the OECD approved the Crypto-Asset Reporting Framework (CARF) which provides for the reporting of tax information on transactions in Crypto-Assets in a standardised manner, with a view to automatically exchanging such information.

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  • 7-October-2022

    English

    Guidance on Country-by-Country Reporting: BEPS Action 13

    The OECD's Inclusive Framework on BEPS has released two sets of guidance to give greater certainty to tax administrations and MNE Groups alike on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13).

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  • 6-October-2022

    English

    Tax Incentives and the Global Minimum Corporate Tax - Reconsidering Tax Incentives after the GloBE Rules

    In October 2021, the international community agreed a landmark deal on the two-pillar solution to the tax challenges arising from the digitalisation and the globalisation of the economy. As part of this plan, Pillar Two establishes a global minimum effective corporate tax rate of 15% for large multinational enterprises (MNEs) which has important implications for the use of tax incentives around the world. This report, prepared at the request of the Indonesian G20 Presidency, provides a number of concrete considerations for countries to take into account as they prepare for the implementation of Pillar Two. Wherever tax incentives drive an MNE’s effective tax rate (ETR) in a jurisdiction below 15%, the MNE would potentially be subject to top-up taxes under the GloBE Rules, a core component of Pillar Two. These rules may have an impact on the effectiveness of certain tax incentives. Therefore, the design of tax incentives will require careful reconsideration in a post-Pillar Two environment. The report considers the existing use of tax incentives in developed and developing countries, analyses key provisions of the GloBE Rules and shows how they may impact different types of tax incentives differently. The report concludes with policy considerations for countries.
  • 6-October-2022

    English

    Countries making substantial progress towards implementation of the two-pillar international tax reform

    A year after the international community reached a landmark agreement on a two-pillar solution to reform the international tax rules to address the tax challenges arising from globalisation and digitalisation, strong progress continues towards its implementation.

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  • 6-October-2022

    English

    Tax challenges of digitalisation: OECD invites public input on the Progress Report on the Administration and Tax Certainty Aspects of 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 Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One.

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