In accordance with the action plan on base erosion and profit shifting (BEPS) the OECD has issued a discussion draft dealing with ways to prevent the abuse of tax treaties. The OECD is considering the development of new provisions in the OECD Model and recommendations on the design of domestic tax rules to make sure that treaty benefits are only granted where they are appropriate. Double non-taxation is not the intended outcome of tax treaty provisions and this will be clearly stated. The OECD will put forward policy issues that countries need to consider before they begin to negotiate a double tax treaty.
Related Posts
OECD updates manual on effective mutual agreement procedures
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
Read More
OECD updates GIR MCAA automatic exchange of GloBE information signatories list
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)
Read More
OECD convenes Sixth Global Forum on VAT
The OECD has released a statement on the Sixth OECD Global Forum on VAT, held from 26 to 28 January 2026 in Paris, France. The meeting brought together more than 300 representatives from 104 jurisdictions, international organisations, businesses,
Read More
OECD publishes peer review reports on tax information exchange in Antigua and Barbuda, Benin, Cabo Verde, Palau, Seychelles
The OECD has announced the publication of new peer review reports on tax information exchange for Antigua and Barbuda, Benin, Cabo Verde, Palau, and the Seychelles on 21 January 2026. The reports were approved by the Global Forum’s Peer Review
Read More
OECD: Mauritius joins CARF MCAA, addendum to CRS MCAA
The OECD announced, on 12 December 2025, that Mauritius signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA). The CARF MCAA establishes a framework for
Read More
OECD publishes transfer pricing profiles for eight countries
The OECD has published the revised transfer pricing country profiles, including profiles for Bosnia and Herzegovina, Brazil, Costa Rica, Croatia, Greece, Iceland, Korea (Rep.), and Norway on 22 January 2026. These profiles focus on countries'
Read More