UN: Relationship of Tax, Trade and Investment Agreements
The UN Tax Committee at its meetings from 18 to 21 October 2022 discussed an update of the work on the interaction of tax, trade and investment agreements. The Subcommittee on the Relationship of Tax, Trade and Investment Agreements is mandated
See MoreUN: Handbook on Health Taxes to be Drafted
At the meeting of the UN Committee of Experts on International Cooperation in Tax Matters from 18 to 21 October 2022 the health tax subcommittee gave further details of its developing work. The subcommittee is focusing on producing a Handbook on
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UN: Update of the Manual on Negotiation of Tax Treaties
The UN Tax Committee at its meetings from 18 to 21 October 2022 discussed the update of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries. The Manual is being updated to incorporate the recent
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OECD: Consultation on Administration and Certainty Aspects of Amount A of Pillar One
On 6 October 2022 the OECD published for public consultation a document with the title Progress Report on the Administration and Tax Certainty Aspects of Pillar One. Comments are invited from interested parties by 11 November 2022. Administration
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OECD: Inclusive Framework Progress Report
On 4 October 2022 the OECD released a document with the title OECD/G20 Inclusive Framework on BEPS: Progress Report September 2021-September 2022. The progress report summarises developments in the work of the Inclusive Framework on base erosion and
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OECD: Plenary Meeting of the Inclusive Framework on BEPS
On 6 October 2022 the 14th plenary meeting of the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS) was attended by delegates from more than 135 countries and jurisdictions. The meeting heard that substantial progress has been
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OECD: Digital Services to Support SMEs
During the plenary meeting of the OECD’s Forum on Tax Administration (FTA) held from 28 to 30 September 2022, a report was released with the title: Digital Services: Supporting SMEs to Get Tax Right. The report is one of a series that are planned,
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OECD: Tax Administration 3.0 and the Digital Identification of Taxpayers
During the plenary meeting of the OECD’s Forum on Tax Administration (FTA) held from 28 to 30 September, a report was released looking at the state of maturity of the use of digital identities within tax administrations. This was one of a number
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OECD: Impact of the International Academy for Tax and Financial Crime Investigation
On 22 September 2022 the OECD published an impact assessment of the International Academy for Tax and Financial Crime Investigation, based on an assessment carried out in 2021. The assessment looked at the impact on tax officials and on national tax
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OECD: Public Consultation on Amount A of Pillar One
On 12 September 2022 the OECD held a public consultation on the progress report on Pillar One that was released on 11 July 2022 with a request for comments by 19 August 2022. There is currently a deadline of mid-2023 for signing the multilateral
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OECD: Peer Review Report on Dispute Resolution Mechanisms in Vietnam
The second stage peer review report on the implementation of the Action 14 minimum standard (making dispute resolution more effective) in Vietnam was published by the OECD’s Inclusive Framework on 13 September 2022. The report notes that
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OECD: Peer Review Report on Dispute Resolution Mechanisms in Kazakhstan
The second stage peer review report on the implementation of the Action 14 minimum standard (making dispute resolution more effective) by Kazakhstan was published by the OECD’s Inclusive Framework on 13 September 2022. Kazakhstan has a
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OECD: Peer Review Report on Dispute Resolution Mechanisms in Thailand
The second stage peer review report on the implementation of the Action 14 minimum standard (making dispute resolution mechanisms more effective) by Thailand was published by the OECD’s Inclusive Framework on 13 September 2022. The report notes
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OECD: Peer Review Report on Dispute Resolution Mechanisms in the UAE
The second stage peer review report on the implementation of the Action 14 minimum standard (making dispute resolution mechanisms more effective) by the United Arab Emirates (UAE) was published by the OECD’s Inclusive Framework on 13 September
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The second stage peer review report on the implementation of the Action 14 minimum standard (making dispute resolution mechanisms more effective) by Bahrain was published by the OECD’s Inclusive Framework on 13 September 2022. The report notes
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OECD: Peer Review Report on Dispute Resolution Mechanisms in Qatar
The second stage peer review report on the implementation of the Action 14 minimum standard (making dispute resolution mechanisms more effective) by Qatar was published by the OECD’s Inclusive Framework on 13 September 2022. The report notes
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OECD: Peer Review Report on Dispute Resolution Mechanisms in Oman
The second stage peer review report on Oman’s implementation of the minimum standard under BEPS Action 14 (making dispute resolution mechanisms more effective) was published by the OECD’s Inclusive Framework on 13 September 2022. The report
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OECD: Practical Guide on Capacity Building
On 7 September 2022 the OECD published a report on Tax Capacity Building: A Practical Guide to Developing and Advancing Tax Capacity Building Programmes. The report looks at considerations to be taken into account in formulating a tax capacity
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