English, PDF, 116kb
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.
Country-by-Country Reporting under the BEPS Action 13 minimum standard will apply to reporting fiscal years of MNE groups commencing on or after 1 January 2016, and the first automatic exchanges of CbC Reports will take place no later than June 2018.
English, PDF, 159kb
This opinion by the Conference of the Parties of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) seeks to clarify the interpretation and application of Article 35 of the MLI on the entry into effect of its provisions. It was approved by the Parties to the MLI under written procedure on 15 March 2021.
Spanish, PDF, 185kb
Informes país por país: guía sobre el uso apropriado de la información contenida en los informes país por país
English, PDF, 1,242kb
Informes país por país: Manual para la implementación efectiva
Spanish, PDF, 2,073kb
Informes país por país: Manual sobre el uso efectivo para la evaluación del riesgo fiscal
English, PDF, 216kb
Blueprint for Deepening the Reform of Collection and Administrative Systems of State and Local Tax Administrations (SAT)
English, PDF, 200kb
The rules of procedure concerning the signing of the Multilateral Convention on Mutual Assistance in Tax Matters.
The OECD's Centre for Tax Policy and Administration conducts regional work, including the LAC Fiscal Initiative which fosters fiscal policy dialogue in the Latin America and Caribbean (LAC) region, and the Initiative on Governance and Investment for Development, initiated and led by countries in the Middle East and North Africa (MENA).
English, PDF, 304kb
The OECD's Committee on Fiscal Affairs (CFA) invites public comments on the draft Commentary on the International VAT Neutrality Guidelines. This draft Commentary provides guidance on the practical implementation of the six International VAT Neutrality Guidelines approved by the CFA in July 2011. Public comments should be sent before 26 September 2012 to [email protected].