11-October-2023
English
This is the seventh annual progress report of the OECD/G20 Inclusive Framework on BEPS. This report sets out an overview of the progress made by the OECD/G20 Inclusive Framework, covering the period from September 2022 to September 2023.
11-October-2023
English
This Implementation Handbook on the minimum tax provides an overview of the key provisions of the rules and the considerations to be taken into account by tax policy and administration officials and other stakeholders in assessing their implementation options.
11-October-2023
English
11-October-2023
English, PDF, 1,202kb
This report sets out the latest developments in international tax reform since July 2023.
11-October-2023
English
9-October-2023
English
3-October-2023
English
The OECD/G20 Inclusive Framework on BEPS has concluded negotiations on a multilateral instrument that will protect the right of developing countries to ensure multinational enterprises pay a minimum level of tax on a broad range of cross-border intra-group payments, including for services.
2-October-2023
English
The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two and ensure multinational enterprises pay a minimum level of tax on income arising in each of the jurisdictions where they operate. The treaty-based rule protecting the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to nominal corporate income tax below the minimum rate.
27-September-2023
English
The programme greatly improves the ability of developing countries to detect and investigate financial crimes, and recover the proceeds of those crimes, by developing the skills of tax and financial crime investigators through intensive training courses.
27-September-2023
English
Today, Eswatini signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, at a signing ceremony held in Paris.