Latest Documents

Kazakhstan signs the CRS Multilateral Competent Authority Agreement

Kazakhstan today became the 102nd jurisdiction to sign the OECD's Multilateral Competent Authority Agreement for the Common Reporting Standard (CRS MCAA).

Vanuatu signs the Multilateral Convention on Mutual Administrative Assistance in Tax Matters

Vanuatu today signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, making it the 123rd jurisdiction to join the world’s leading instrument for boosting transparency and combating cross-border tax evasion. The Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA) was also signed.

Liberia signs the Multilateral Convention on Mutual Administrative Assistance in Tax Matters

Liberia today signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, making it the 122nd jurisdiction to join the world’s leading instrument for boosting transparency and combating cross-border tax evasion.

Standard for Automatic Exchange of Financial Account Information in Tax Matters: Implementation Handbook

This handbook provides practical guidance to assist government officials and financial institutions in the implementation of the global Standard for Automatic Exchange of Financial Account Information in Tax Matters.

Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures

This publication contains the Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures. The design of these model rules draws extensively on the best practice recommendations in the BEPS Action 12 Report while being specifically targeted at these types of arrangements and structures.

Qatar signs tax co-operation agreement to enable automatic sharing of country-by-country information (BEPS Action 13)

As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Qatar has signed the Multilateral Competent Authority Agreement for Country-by-Country Reporting (CbC MCAA), bringing the total number of signatories to 68.

International tax co-operation: Key indicators and outcomes

Over the last 50 years, the OECD led the way on tax issues and has been at the forefront of promoting transparency and co-operation in tax matters. Discover the international state of play with an interactive map presenting key indicators and outcomes of the OECD work on international tax matters, with close to 150 countries and jurisdictions.

Harmful Tax Practices - Peer Review Reports on the Exchange of Information on Tax Rulings - Inclusive Framework on BEPS: Action 5

Peru expands its capacity to fight international offshore tax avoidance and evasion

Today, in Lima (Peru), Claudia María Amelia Teresa Cooper Fort, Minister of Economy and Finance of Peru, signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters in the presence of the Deputy Director of the OECD's Centre for Tax Policy and Administration, Grace Perez-Navarro. The Republic of Peru is the 114th jurisdiction to join the Convention, and the 12th Latin American jurisdiction to do so.

First automatic Common Reporting Standard exchanges between 49 jurisdictions set to take place this month; now over 2000 bilateral exchange relationships in place

At present, 102 jurisdictions have publicly committed to implement the Common Reporting Standard, with 49 being committed to start exchanges this month and a further 53 taking up exchanges in September 2018.