Ukraine has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2023. The commitment made by Prime Minister of Ukraine, Mr Denys Shmyhal, makes Ukraine the 118th Global Forum member to commit to start AEOI by a specific date.
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Latest data on tax measures taken by governments so far in response to the COVID-19 pandemic.
Digital platforms can play an important role in the application of Value Added Taxes/Goods and Services Taxes policies in the sharing and gig economy, according to a new OECD report.
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Reports on the latest developments in the international tax agenda. Outlines new reports on: tax measures introduced in response to COVID-19 (OECD); and tax policy and climate change (IMF/OECD). Provides an update on G20 tax deliverables including tax transparency, BEPS implementation, supporting developing countries, tax certainty and addressing tax evasion. Overviews ongoing work to address tax challenges arising from digitalisation.
This public discussion draft includes proposals for changes to the Commentary on Article 9 and other related articles. The changes put forward in this discussion draft are expected to be included in the next update to the OECD Model Tax Convention.
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In addition to an update on the progress we are making to address the tax challenges arising from the digitalisation of the economy, the report also provides an update on the other G20 tax deliverables (tax transparency, implementation of the BEPS measures and capacity building to support developing countries), which continue to produce successful results.
The OECD has been leading international talks to address the tax challenges arising from the digitalisation of the economy, and is aiming towards a landmark agreement on new tax rules in 2021. Grace Perez-Navarro, Deputy Director of the OECD Centre for Tax Policy and Administration, explains the issues.