Publications & Documents

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.

Brochure: Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Information brochure for the new instrument that will transpose results from the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project into more than 2 000 tax treaties worldwide. The instrument was signed on 7 June 2017 in Paris.

Global Forum launches five new Train the Trainer regional programmes

Following the successful pilot in 2021 and subsequent regional programmes in 2022, the Global Forum Secretariat is launching five new Train the Trainer(TtT) regional programmes in 2023 for Africa (one for English-speaking countries, the other for French-speaking ones), Asia, Central and Eastern Europe / the Middle East, and Latin America.

Tax challenges arising from digitalisation: Public comments received on compliance and tax certainty aspects of global minimum tax

On 20 December 2022, 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 Inclusive Framework invited public comments on the compliance and co-ordination aspects of the Pillar Two global minimum tax.

VAT Digital Toolkit for Africa

This toolkit supports tax authorities on the continent with the design and implementation of measures to ensure the effective collection of value added taxes on e-commerce.

Armenia commits to start automatic exchange of financial account information by 2025

Armenia has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2025.

OECD Tax and Development Days 2023

This event provides an update on some of the OECD's initiatives to strengthen tax capacity and improve tax policy and compliance in developing countries and explore future challenges.

New toolkit to strengthen the effective collection of value added taxes on e-commerce in Africa

A new toolkit released today offers timely and valuable assistance to African tax administrations for the effective collection of VAT revenues on e-commerce.

The design of presumptive tax regimes

Global Forum’s capacity-building activities to support tax transparency deliver impactful results

The 2023 Global Forum Capacity Building Report published today sheds light on the Global Forum’s capacity-building and outreach activities carried out in 2022 in support of the global implementation of the tax transparency standards.