Publications & Documents

New OECD Forum to help optimise global emissions reductions through data sharing, mutual learning and dialogue

Over the past two days, 607 senior government officials and delegates representing 103 countries and jurisdictions and 9 international and other organisations, discussed ways to boost global emissions reductions through improved collaboration at the inaugural meeting of the Inclusive Forum on Carbon Mitigation Approaches (IFCMA).

International taxation: OECD organises a regional training workshop on transfer pricing for West African countries in Dakar

As part of the Fiscal Transition Support Programme in West Africa (FTSP), the OECD is organising a training workshop on transfer pricing from 7-9 February 2023 in Dakar, Senegal.

International tax reform: OECD releases technical guidance for implementation of the global minimum tax

The OECD/G20 Inclusive Framework on BEPS released today technical guidance to assist governments with implementation of the landmark reform to the international tax system, which will ensure multinational enterprises will be subject to a 15% effective minimum tax rate.

OECD releases manual on the handling of multilateral mutual agreement procedures and advance pricing arrangements pursuant to tax certainty agenda

In line with the Forum on Tax Administration's tax certainty agenda, the OECD has published a Manual on the Handling of Multilateral Mutual Agreement Procedures and Advance Pricing Arrangements, intended to be abbreviated as the MoMA.

Manual on the Handling of Multilateral Mutual Agreement Procedures and Advance Pricing Arrangements - Enhancing Tax Certainty

Tax challenges arising from digitalisation: Public comments received on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules

On 8 December 2022, the OECD invited public comments on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules.

Who pays for higher carbon prices? - Illustration for Lithuania and a research agenda

Tax dispute resolution: OECD releases revised methodology for the BEPS Action 14 peer reviews, additional data points in the MAP Statistics and a new framework for APA Statistics

Following the successful completion of peer reviews under the existing BEPS Action 14 Assessment Methodology, the OECD/G20 Inclusive Framework on BEPS has agreed a new Assessment Methodology for continuing the robust peer review process that seeks to increase efficiencies and improve the timeliness of the resolution of double taxation disputes.

Advance Pricing Arrangement Statistics

To build upon the progress that has been achieved in the area of Advance Pricing Arrangements (APAs) through the Bilateral Advance Pricing Arrangement Manual (BAPAM), all BEPS Inclusive Framework member jurisdictions that have an APA programme have committed to start reporting annual APA statistics.

Tax challenges arising from digitalisation: Public comments received on the draft Multilateral Convention provisions on digital services taxes and other relevant similar measures under Amount A of Pillar One

On 20 December 2022, the OECD invited public comments on the Draft Multilateral Convention Provisions on Digital Services Taxes and other Relevant Similar Measures under Amount A of Pillar One to assist members in further refining and finalising the relevant rules.