Publications & Documents

Sustained progress demonstrated in the latest OECD peer review results on the prevention of tax treaty shopping

These peer review results reveal that members of the Inclusive Framework on BEPS are respecting their commitment to implement the minimum standard on treaty shopping and further confirms the importance of the BEPS Multilateral Instrument (MLI) as the tool used by the vast majority of jurisdictions that have started to implement the BEPS Action 6 minimum standard.

Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping - Inclusive Framework on BEPS: Action 6

Public consultation meeting on compliance and tax certainty aspects of global minimum tax

The OECD/G20 Inclusive Framework on BEPS invites public input on compliance and tax certainty aspects of global minimum tax.

Mexico deposita su instrumento de ratificación de la Convención Multilateral de BEPS

Mexico ha depositado su instrumento de ratificación de la Convención Multilateral que implementa las medidas relacionadas a convenios tributarios para prevenir la erosión de la base imponible y el desvío de beneficios con lo cual acentúa su fuerte compromiso para prevenir el abuso de los convenios tributarios, la erosión de la base imponible y el desvío de beneficios por parte de empresas multinacionales.

Mexico deposits its instrument for the ratification of the Multilateral BEPS Convention

Mexico has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting thus underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises.

Environmental Tax Policy Review of Andalusia

The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.

Angola joins Global Forum as 166th member

Angola has joined the international fight against tax evasion by becoming the 166th member – and 35th African member – of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

Blog post: Tracking carbon prices

To accelerate the transition to net zero greenhouse gas (GHG) emissions, climate change mitigation policy needs to become more ambitious. The shift to net zero can be stimulated through a wide range of policy instruments including regulations and carbon pricing.

OECD Tax Talks

With a number of recent and upcoming developments in the OECD’s international tax agenda, we invite you to join a live webinar with experts from the Centre for Tax Policy and Administration for an update on our work.

OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (India, February 2023)

This report sets out the latest developments in international tax reform since October 2022.