OECD publishes updated GIR MCAA signatories list

The OECD has issued a tax policy brief on Corporate Income Taxation and Business Dynamism on 27 May 2026. In recent decades, concerns have grown over the decline in business dynamism, the process by which firms enter, expand, contract, and exit

Fiji signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA) on 22 April 2026. Under BEPS Action 13, all large multinational enterprises (MNEs) are required to prepare a country-by-country

The OECD has released an updated 2026 Consolidated Commentary to the Global Anti-Base Erosion (GloBE) Model Rules on 28 May 2026, incorporating administrative guidance issued by the Inclusive Framework between March 2022 and January

OECD’s Global Forum on Transparency and Exchange of Information for Tax Purposes has released the Tax Transparency in Latin America 2026: Latin America Initiative Progress Report on 25 May 2026, outlining regional progress in implementing

The OECD has released crucial administrative guidance to help multinational corporations navigate the complex filing requirements of the Pillar Two Global Minimum Tax, addressing concerns about meeting the upcoming 30 June 2026 deadline. Under

The 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) Information Returns (GIR MCAA) on 5 May 2026. The agreement