Publications & Documents

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.

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.

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.

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.

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.

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).

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

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.

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.