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  • 9-February-2022

    English

    Lesotho, Thailand and Viet Nam sign landmark agreement to strengthen their tax treaties

    Today, Lesotho, Thailand and Viet Nam signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention or MLI), becoming the 97th, 98th and 99th jurisdiction to join the Convention, which now covers over 1800 bilateral tax treaties.

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  • 14-December-2021

    English

    The Seychelles and Iceland deposit new notifications under the Multilateral BEPS Convention

    The MLI has already started to impact the bilateral treaties of 68 jurisdictions that have ratified it. From 1 January 2022, it is expected to impact over 850 treaties concluded among those 68 jurisdictions, with an additional 900 treaties whose application would be modified once the MLI is ratified by all Signatories, thereby affecting a total of 1750 treaties worldwide.

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  • 25-November-2021

    English

    Belgium, Estonia, the Netherlands and Qatar deposit new notifications under the Multilateral BEPS Convention

    Belgium, Estonia, the Netherlands and Qatar have deposited new notifications under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Multilateral Convention or MLI) subsequent to their ratification.

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  • 30-September-2021

    English

    Andorra, Namibia and Spain take further steps to strengthen their tax treaties

    Today, Namibia signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Convention or MLI), becoming the 96th jurisdiction to join the Convention. Earlier this week, Andorra and Spain deposited their instruments of ratification for the Convention thus underlining their strong commitment to prevent the abuse of tax treaties and BEPS by MNEs.

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  • 3-June-2021

    English

    Public comments received on proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles

    On 29 March 2021, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat invited public comments on proposed changes to the commentaries on Article 9 and related articles of the OECD Model Tax Convention. The OECD is grateful to commentators for their input and now publishes the comments received.

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  • 20-May-2021

    English

    Conference of the Parties to the MLI approve an opinion on interpretation and implementation

    On 3 May 2021, the Conference of the Parties to the MLI approved an opinion that sets out a series of guiding principles for addressing questions about the interpretation and implementation of the MLI.

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  • 30-April-2021

    English, PDF, 4,698kb

    Brochure - OECD work on taxation

    This brochure highlights the key areas of work of the OECD’s Centre for Tax Policy and Administration and the various groups that it serves.

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  • 1-April-2021

    English

    OECD releases new peer review results on the prevention of tax treaty shopping under the BEPS Action 6 minimum standard

    Progress continues with the implementation of the BEPS package to tackle international tax avoidance, as the OECD releases the latest peer review report assessing jurisdictions’ efforts to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project. A revised peer review document forming the basis of the assessment of the Action 6 minimum standard was also released today.

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  • 1-April-2021

    English

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

    The BEPS Action 6 minimum standard on preventing the granting of treaty benefits in inappropriate circumstances, is one of the four BEPS minimum standards that all members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) have committed to implement. This report reflects the outcome of the third peer review of the implementation of the Action 6 minimum standard on treaty shopping as approved by the Inclusive Framework. It includes the aggregate results of the review and data on tax treaties concluded by each of the 137 members of the Inclusive Framework on 30 June 2020 and it contains the jurisdictional section for each member. The data compiled for this peer review demonstrate that the MLI has been the tool used by the vast majority of jurisdictions that have begun to implement the minimum standard and that the MLI has started to impact tax treaties of jurisdictions that have ratified it.
  • 30-March-2021

    English

    Greece and Hungary deposit their instrument of ratification for the Multilateral BEPS Convention

    Greece and Hungary deposited their instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (Multilateral Convention or MLI), which now covers over 1700 bilateral tax treaties, thus underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Greece and Hungary, the MLI will enter into force on 1 July 2021.

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