Latest Documents

OECD invites public input on proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles

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.

Toolkit on Tax Treaty Negotiations

This toolkit from the Platform for Collaboration on Tax describes the steps involved in tax treaty negotiations such as how to decide whether a comprehensive tax treaty is necessary, how to prepare for and conduct negotiations, and what follow-up measures to take after negotiations. Treaty negotiating teams, especially those who are new to the process, can also find practical tips on the conduct of negotiations and negotiation styles.

Platform for Collaboration on Tax Launches Tax Treaty Negotiations Toolkit

The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – has released the final version of the Toolkit on Tax Treaty Negotiations along with its web-based, interactive edition.

Updated guidance on tax treaties and the impact of the COVID-19 crisis

This note revisits the guidance issued by the OECD Secretariat in April 2020 on the impact of the COVID-19 pandemic on tax treaties. The guidance represents the Secretariat's views, supported by Working Party 1, on the interpretation of the provisions of tax treaties intending to provide more certainty to taxpayers during this exceptional period when those measures were applicable.

Webinar: Public Consultation Workshop for the Draft Toolkit on Tax Treaty Negotiations

Please join us for the public consultation webinar for the draft PCT Toolkit on Tax Treaty Negotiations. The toolkit authors and expert speakers will discuss how the toolkit can help developing countries, followed by a demo of the interactive, web-based version of the toolkit and a feedback roundtable with experienced negotiators.

OECD issues recommendations on implications of the COVID-19 crisis on cross-border workers and other related cross-border matters

At the request of concerned countries, the OECD Secretariat has issued guidance on these issues based on a careful analysis of the international tax treaty rules.

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

Portugal deposits its instrument of ratification for the Multilateral BEPS Convention

On 28 February, Portugal deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Portugal, the MLI enters into force on 1 June 2020.

Saudi Arabia deposits its instrument of ratification for the Multilateral BEPS Convention

Today, Saudi Arabia deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Saudi Arabia, the MLI enters into force on 1 May 2020.

Cyprus deposits its instrument of ratification for the Multilateral BEPS Convention

Today, Cyprus deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Cyprus, the MLI enters into force on 1 May 2020.