Latest Documents

Sustained progress demonstrated in the latest OECD peer review results on the prevention of tax treaty shopping

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.

Mexico deposita su instrumento de ratificación de la Convención Multilateral de BEPS

Mexico ha depositado su instrumento de ratificación de la Convención Multilateral que implementa las medidas relacionadas a convenios tributarios para prevenir la erosión de la base imponible y el desvío de beneficios con lo cual acentúa su fuerte compromiso para prevenir el abuso de los convenios tributarios, la erosión de la base imponible y el desvío de beneficios por parte de empresas multinacionales.

Mexico deposits its instrument for the ratification of the Multilateral BEPS Convention

Mexico has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting thus underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises.

Brochure: Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

Information brochure for the new instrument that will transpose results from the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project into more than 2 000 tax treaties worldwide. The instrument was signed on 7 June 2017 in Paris.

New results on the prevention of tax treaty shopping show progress continues with the implementation of international tax avoidance measures

The implementation of the BEPS package to tackle international tax avoidance continues to progress, as the OECD releases the latest peer review report assessing the actions taken by jurisdictions to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project.

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

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.

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.

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.

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