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  • 11-October-2023

    English

    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.

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  • 11-October-2023

    English

    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.

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  • 11-October-2023

    English

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

    This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.
  • 11-October-2023

    English, PDF, 1,202kb

    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.

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  • 11-October-2023

    English

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

    A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two of this plan and ensure multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate. This report contains the model treaty provision to give effect to the STTR, together with an accompanying commentary explaining the purpose and operation of the STTR.
  • 9-October-2023

    English

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

    This document reports on the final output of the OECD microBeRD+ project. Drawing on the outcomes of previous work, this study presents new evidence on the impact of business R&D support policies – tax incentives and direct forms of support – on business R&D investment (R&D input additionality) and the innovation and economic performance of firms (R&D output additionality). The report also provides an exploratory analysis of R&D spillovers.
  • 3-October-2023

    English

    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.

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  • 2-October-2023

    English

    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.

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  • 27-September-2023

    English

    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.

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  • 27-September-2023

    English

    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.

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