Tax treaties


  • Launch Workshop of the Toolkit on Tax Treaty Negotiations

    The three-day launch workshop of the Platform for Collaboration on Tax's Toolkit on Tax Treaty Negotiations will take place on 11-12 & 15 March 2021. During this workshop, the final version of the toolkit will be officially launched, including its full web-based version.

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  • Invitations to comment on OECD tax treaty related projects

    The OECD's Committee on Fiscal Affairs consults with business and other interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of papers or discussion drafts for public comment.

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  • BEPS Action 15: Multilateral Instrument

    On 7 June 2017, 76 countries and jurisdictions signed or formally expressed their intention to sign an innovative multilateral convention that will swiftly implement a series of tax treaty measures to update the existing network of bilateral tax treaties and reduce opportunities for tax avoidance by MNEs.

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What's New



With tax having played an important role in the response to the coronavirus (COVID-19) pandemic, the OECD outlined a range of tax measures governments could adopt to curb the economic fallout of the crisis.


Strengthening tax treaties to fight tax avoidance

Since June 2017, nearly 80 countries have signed a new Multilateral Convention developed as part of the BEPS Project. The Convention will enable governments to swiftly update their networks of existing tax treaties and further reduce opportunities for tax avoidance. The Convention is expected to enter into force in mid-2018.

Eliminating treaty shopping 

The OECD/G20 BEPS Project provides governments with solutions for closing the gaps in existing international rules, that currently allow corporate profits to “disappear” or be artificially shifted to low/no tax environments, where little or no economic activity takes place.