Publications & Documents

OECD/G20 Inclusive Framework on BEPS: Progress Report September 2022-September 2023

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.

Minimum Tax Implementation Handbook (Pillar Two)

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.

Update to the economic impact assessment of pillar one - OECD/G20 Base Erosion and Profit Shifting Project

OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 India, October 2023)

This report sets out the latest developments in international tax reform since July 2023.

Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two) - Inclusive Framework on BEPS

The Impact of R&D tax incentives - Results from the OECD microBeRD+ project

International community adopts multilateral convention to facilitate implementation of the global minimum tax Subject to Tax Rule

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.

Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax Rule

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.

OECD International Academy for Tax Crime Investigation

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.

Eswatini signs landmark agreement to strengthen its tax treaties and Armenia and Côte d'Ivoire deposit their instrument for the ratification of the Multilateral BEPS Convention

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.