20-March-2024
English
Members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) continue to make steady progress in 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.
22-January-2024
English
The OECD publishes the public comments received on the proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.
20-November-2023
English
Today, Azerbaijan signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting at a signing ceremony held in Baku.
16-November-2023
English
This public discussion draft includes proposals for changes to the Commentary on Article 5 of the OECD Model Tax Convention.
27-September-2023
English
Today, Eswatini signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, at a signing ceremony held in Paris.
7-September-2023
English
On 31 August 2023, Papua New Guinea deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention) as well as the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
23-August-2023
English
On 24 July, Tunisia deposited its instrument of ratification for the Multilateral BEPS Convention, which now covers around 1 850 bilateral tax treaties, underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting by multinational enterprises.
29-June-2023
English
A new and improved version of the database supporting the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "BEPS MLI") has been released and will allow tax authorities and other interested parties to make projections on how the MLI modifies a specific tax treaty.
23-May-2023
English
Vietnam ratifies BEPS Convention, now covering around 1850 bilateral tax treaties, showing commitment against abuse of tax treaties and BEPS by multinational enterprises. Effective from 1 September 2023.
21-March-2023
English
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.