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Best Practices / Guidelines


  • 8-April-2022

    English

    Advisory Group for Global Dialogue on Tax Matters

    The Advisory Group for Global Dialogue on Tax Matters plays a key role in developing the extended dialogue between OECD countries and non-OECD Partners in the tax area.

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  • 18-February-2022

    English

    Tax and gender

    OECD work includes consideration of how taxes affect women’s incentives to participate in the labour market; the potential impact of consumption taxes on women and the distribution of unpaid work; and the presence of informal taxes and user fees in developing economies; together with the institutional and administrative practices that can impact gender equality.

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  • 22-November-2021

    English

    2020 Mutual Agreement Procedure Statistics

    The 2015 Action 14 Report contains a commitment by countries to implement a minimum standard to ensure that they resolve treaty-related disputes in a timely, effective and efficient manner. All members of the Inclusive Framework on BEPS commit to the implementation of the Action 14 minimum standard which includes timely and complete reporting of MAP statistics pursuant to an agreed reporting framework.

  • 18-February-2021

    English

    OECD International Compliance Assurance Programme (ICAP)

    The International Compliance Assurance Programme, is a voluntary programme that uses Country-by-Country Reports and other information to facilitate open and co-operative multilateral engagements between MNE groups and tax administrations, with a view to providing early tax certainty and assurance.

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  • 5-February-2021

    Spanish, PDF, 309kb

    Desafíos fiscales derivados de la digitalización – Las 10 preguntas más frecuentes

    Las 10 preguntas más frecuentes respondidas sobre las negociaciones en curso para alcanzar una solución multilateral basada en el consenso a los desafíos fiscales derivados de la digitalización de la economía.

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  • 18-November-2020

    English

    Mutual Agreement Procedure Statistics for 2019

    The 2015 Action 14 Report contains a commitment by countries to implement a minimum standard to ensure that they resolve treaty-related disputes in a timely, effective and efficient manner. All members of the Inclusive Framework on BEPS commit to the implementation of the Action 14 minimum standard which includes timely and complete reporting of MAP statistics pursuant to an agreed reporting framework.

  • 12-October-2020

    English, PDF, 298kb

    Tax Challenges Arising from Digitalisation – Top 10 Frequently Asked Questions

    Top 10 frequently asked questions answered on the continuing negotiations to reach a multilateral, consensus-based solution to the tax challenges arising from the digitalisation of the economy.

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  • 20-March-2020

    English

    COVID-19 policy response: Emergency tax policy responses to the COVID-19 pandemic

    These potential measures, which are not recommendations, are intended to assist policymakers as they respond in their own national context.

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  • 20-March-2020

    English

    Tax administration responses to Covid-19: support for taxpayers

    These suggestions are not recommendations but are intended to assist administrations globally in their consideration of appropriate measures in their own national contexts to help taxpayers during this difficult period.

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  • 5-November-2019

    English, PDF, 116kb

    Common errors made by MNEs in preparing Country-by-Country reports

    Country-by-Country reports contain valuable information on the global allocation of the income, taxes paid and the location of economic activity among tax jurisdictions in which an MNE group operates, for use in a high level transfer pricing risk assessment, assessment of other BEPS-related risks, and economic and statistical analysis, if appropriate.

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