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Publications & Documents


  • 21-March-2023

    English

    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.

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  • 21-March-2023

    English

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

    Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
  • 16-March-2023

    English

    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.

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  • 15-March-2023

    English

    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.

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  • 15-March-2023

    English

    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.

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  • 9-March-2023

    English

    Environmental Tax Policy Review of Andalusia

    EU Funded Note 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.
  • 8-March-2023

    English

    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).

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  • 2-March-2023

    English

    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.

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  • 27-February-2023

    English

    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.

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  • 24-February-2023

    English, PDF, 1,484kb

    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.

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