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Best Practices / Guidelines


  • 16-September-2019

    English

    Mutual Agreement Procedure Statistics for 2018

    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-December-2018

    English

    Country-by-Country Reporting: Update on exchange relationships and implementation

    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.

    Related Documents
  • 25-October-2018

    English, PDF, 159kb

    MLI: CoP Opinion on Entry into effect under Article 35(1)(a)

    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.

    Related Documents
  • 10-October-2018

    English

    Mutual Agreement Procedure Statistics for 2017

    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.

    Related Documents
  • 6-October-2017

    Spanish, PDF, 185kb

    Informes país por país: guía sobre el uso apropiado de la información contenida en los informes país por país

    Informes país por país: guía sobre el uso apropriado de la información contenida en los informes país por país

    Related Documents
  • 6-October-2017

    English, PDF, 1,242kb

    Informes país por país: Manual para la implementación efectiva

    Informes país por país: Manual para la implementación efectiva

    Related Documents
  • 6-October-2017

    Spanish, PDF, 2,073kb

    Informes país por país: Manual sobre el uso efectivo para la evaluación del riesgo fiscal

    Informes país por país: Manual sobre el uso efectivo para la evaluación del riesgo fiscal

    Related Documents
  • 4-February-2016

    English, PDF, 216kb

    Blueprint for Deepening the Reform of Collection and Administrative Systems of State and Local Tax Administrations (SAT)

    Blueprint for Deepening the Reform of Collection and Administrative Systems of State and Local Tax Administrations (SAT)

    Related Documents
  • 7-August-2015

    English

    Tax Information Exchange Agreements (TIEAs)

    Bilateral Agreements that have been signed to establish exchange of information for tax purposes.

  • 26-August-2014

    English, PDF, 200kb

    Co-ordinating Body Rules of Procedure

    The rules of procedure concerning the signing of the Multilateral Convention on Mutual Assistance in Tax Matters.

    Related Documents
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