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  • 21-March-2023

    English

    Sustained progress demonstrated in the latest OECD peer review results on the prevention of tax treaty shopping

    These peer review results reveal that members of the Inclusive Framework on BEPS are respecting their commitment to implement the minimum standard on treaty shopping and further confirms the importance of the BEPS Multilateral Instrument (MLI) as the tool used by the vast majority of jurisdictions that have started to implement the BEPS Action 6 minimum standard.

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  • 21-March-2023

    English

    Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping - Inclusive Framework on BEPS: Action 6

    Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
  • 15-March-2023

    English

    Mexico deposita su instrumento de ratificación de la Convención Multilateral de BEPS

    Mexico ha depositado su instrumento de ratificación de la Convención Multilateral que implementa las medidas relacionadas a convenios tributarios para prevenir la erosión de la base imponible y el desvío de beneficios con lo cual acentúa su fuerte compromiso para prevenir el abuso de los convenios tributarios, la erosión de la base imponible y el desvío de beneficios por parte de empresas multinacionales.

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  • 15-March-2023

    English

    Mexico deposits its instrument for the ratification of the Multilateral BEPS Convention

    Mexico has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting thus underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises.

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  • 21-February-2023

    English, PDF, 1,622kb

    Brochure: Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

    Information brochure for the new instrument that will transpose results from the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project into more than 2 000 tax treaties worldwide. The instrument was signed on 7 June 2017 in Paris.

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  • 6-October-2022

    English

    Mongolia signs landmark agreement to strengthen its tax treaties and South Africa deposits an instrument for the ratification of the Multilateral BEPS Convention

    Today, Mongolia signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the BEPS Convention), at a signing ceremony held in Paris at the 14th meeting of the Inclusive Framework on BEPS.

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  • 16-September-2022

    English

    Bulgaria deposits an instrument for the ratification of the Multilateral BEPS Convention

    Bulgaria has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention) thus underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises. The BEPS Convention will enter into force on 1 January 2023 for Bulgaria.

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  • 28-July-2022

    English

    Lesotho deposits an instrument for the ratification of the Multilateral BEPS Convention

    Lesotho has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention) thus underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises. The BEPS Convention will enter into force on 1 November 2022 for Lesotho.

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  • 25-May-2022

    English

    China deposits an instrument for the approval of the Multilateral BEPS Convention

    China has deposited its instrument of approval for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention). China's instrument of approval also covers Hong Kong (China)'s bilateral tax treaties. The Convention will enter into force on 1 September 2022 for China.

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  • 10-May-2022

    English

    Senegal deposits an instrument for the ratification of the Multilateral BEPS Convention

    Senegal has deposited its instrument of ratification for the Multilateral BEPS Convention, which now covers over 1 820 bilateral tax treaties, thus underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises. The Convention will enter into force on 1 September 2022 for Senegal.

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