OECD: comments published on artificial avoidance of PE

Guernsey Revenue Service has released Bulletin 2026/1 on 23 January 2026, setting out the lists of reportable and participating jurisdictions applicable to the 2025 and 2026 reporting periods under the Common Reporting Standard (CRS) for the

The OECD published new materials on 17 February 2026 to assist with the rollout of Amount B under Pillar One, which provides a simplified transfer pricing framework for baseline marketing and distribution activities. The release includes updated

The OECD released an updated version of its Carbon Pricing and Energy Taxation Database on 16 February 2026. The database monitors energy taxation and carbon pricing trends across multiple jurisdictions worldwide and has been expanded to cover

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

According to an OECD update, Montenegro, Oman, Panama, Peru, Rwanda, and Uruguay signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA) and the Addendum to

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