Cape Verde has signed the OECD Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 9 April 2025. Under BEPS Action 13, all large multinational enterprises (MNEs) are required to prepare a

The OECD released a public statement summarizing the key outcomes of the 17th plenary meeting of the OECD/G20 Inclusive Framework on BEPS, which took place from 7-10 April 2025 in Cape Town, South Africa. Domestic tax base erosion and profit

The OECD issued an update on 31 March 2025, in which Guernsey has been added as a jurisdiction with a qualified income inclusion rule (IIR), domestic minimum top-up tax rule (QDMTT), and meeting QDMTT safe harbor standards. This should prevent

The Caribbean Community (CARICOM) announced on 31 March 2025 that it is updating its tax treaty to align it with international standards and rules. "The CARICOM Council for Finance and Planning (COFAP) recognises the importance of tax cooperation

The OECD has released an updated edition of the Central Record of Legislation with Transitional Qualified Status for the Pillar 2 global minimum tax as of 31 March 2025. The global minimum tax follows a rule order that limits applying minimum tax

The OECD has released a working paper titled Corporate income tax, investment, and the Net-Zero Transition: Issues for consideration on 20 March 2025. Achieving net-zero climate goals requires significant private-sector investment in clean