Share

By Date


  • 19-July-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Anguilla 2023 (Second Round, Supplementary Report) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for Anguilla.
  • 19-July-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Seychelles 2023 (Second Round, Supplementary Report) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
  • 19-July-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Faroe Islands 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands.
  • 19-July-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Vincent and the Grenadines 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Saint Vincent and the Grenadines.
  • 19-July-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Lesotho 2023 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Lesotho. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 17-July-2023

    English

    OECD reports strong progress to G20 on international tax reforms

    The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) is making strong progress with ongoing reforms of the international tax system, according to the OECD Secretary-General’s latest tax report to G20 Finance Ministers and Central Bank Governors for their meeting in Gandhinagar this week.

    Related Documents
  • 17-July-2023

    English

    G20/OECD Roadmap on Developing Countries and International Taxation Update 2023 - OECD Report to the G20 Finance Ministers and Central Bank Governors

    This report is the third focused assessment of tax and development issues produced for G20 Finance Ministers and Central Bank Governors. It takes stock of progress by developing countries in the context of their engagement with the OECD/G20 Inclusive Framework, an international collaboration of over 140 countries and jurisdictions working together to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment. Building on the 2022 Roadmap on Developing Countries and International Tax, the report refines and focuses on the range of actions to be undertaken in support of developing countries’ key international tax priorities, including, in particular, the internationally agreed standards on Country-by-Country reporting and the Global Anti-Base Erosion (GloBE) Rules which will put in place a global minimum tax for large multinational enterprises.
  • 17-July-2023

    English

    Enhancing International Tax Transparency on Real Estate - OECD Report to G20 Finance Ministers and Central Bank Governors

    Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy developments, such as the Financial Action Task Force’s work on beneficial ownership, could inform possible improvements to tax transparency in the area of real estate on a voluntary basis. The report is set out in three main sections. The first addresses the potential tax compliance risks in the area of foreign real estate holdings and highlights the benefits of enhanced tax transparency in this area. The second outlines the key domestic and international features required for a successful tax transparency framework. The final section identifies potential short-term and structural improvements to the existing architecture.
  • 17-July-2023

    English

    Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two) - Inclusive Framework on BEPS

    A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two of this plan and ensure multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate. This report contains the model treaty provision to give effect to the STTR, together with an accompanying commentary explaining the purpose and operation of the STTR.
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10