OECD: Montenegro, Oman, Panama, Peru, Rwanda, and Uruguay sign CARF MCAA, Addendum to CRS MCAA

The OECD has released the peer review results from the Forum on Harmful Tax Practices, examining preferential tax regimes and low-tax jurisdictions under BEPS Action 5, on 12 February 2026.  The reviews, approved by the OECD/G20 Inclusive Framework

The OECD hosted a technical webinar on the revised Manual on Effective Mutual Agreement Procedures (MEMAP) on 10 February 2026, in support of the broader focus of the BEPS Inclusive Framework and the Forum on Tax Administration (FTA) on improving

The Uruguayan tax authority (DGI) has launched a new website to provide guidance for compliance with the Qualified Domestic Minimum Top-Up Tax (QDMTT), known in Spanish as the Impuesto Mínimo Complementario Doméstico (IMCD). This announcement

Rwanda has gazetted the ratification of its income tax treaty with Hong Kong, which was formalised in Law No. 004/2026 on 1 February 2026. The agreement, originally signed on 9 October 2025, sets the framework for cross-border taxation and

The OECD has released updated guidance by the Inclusive Framework on BEPS on 2 February 2026, aimed at improving tax certainty by helping tax administrations and taxpayers resolve cross-border tax treaty disputes in an efficient, effective and

The Organisation for Economic Cooperation and Development (OECD) published an updated list of signatories, including their signing dates, to the Multilateral Competent Authority Agreement on the Exchange of Global Anti-Base Erosion (GloBE)