Publications & Documents

Azerbaijan joins the Inclusive Framework on BEPS and participates in the agreement to address the tax challenges arising from the digitalisation of the economy

Azerbaijan joins international efforts against tax evasion and avoidance by joining the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS).

OECD Tax Policy Reviews: Lithuania 2022

This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. This report provides a comprehensive assessment of Lithuania’s tax and benefit system and recommendations for tax reform. It outlines the country's key economic and tax challenges and assesses the effects of taxation on employment. A special focus is given to the taxation of self-employed individuals.

Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings - Inclusive Framework on BEPS: Action 5

Significant progress on countering harmful tax practices with almost 50 000 exchanges of information on tax rulings undertaken to date under the BEPS Action 5 standard

Today, the OECD/G20 Inclusive Framework on BEPS released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings.

Multi-dimensional Review of the Dominican Republic - Towards Greater Well-being for All

Policy brief: Tax policy reforms in low- and middle-income countries

This policy brief reviews the tax policy reforms introduced by low- and middle-income countries that responded to the 2022 edition of the OECD tax policy reform questionnaire.

Tax challenges of digitalisation: Technical webinar on Amount B under Pillar One

In addition to the public consultation document, a technical webinar on Amount B took place on 8 November, in which OECD experts discussed some of the main features of the draft rules. If you missed the event, you can watch the replay.

Tax challenges of digitalisation: OECD invites public input on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules

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 main design elements of Amount B under Pillar One.

Regional Meetings for Asia-Pacific Countries

These regional meetings enable all countries and jurisdictions, both members and non-members of the OECD/G20 Inclusive Framework on BEPS, to share their experiences on BEPS implementation in a regional context, and feed their perspectives into the ongoing global dialogue.

Consumption Tax Trends 2022 - VAT/GST and Excise, Core Design Features and Trends