OECD: Ninth round of Stage 1 Peer Review Reports on Dispute Resolution
On 27 July 2020 the OECD issued the ninth round of stage 1 peer review reports assessing efforts made by jurisdictions to implement the minimum standard in relation to dispute resolution mechanisms as set out in the report on BEPS Action 14. The
See MoreOECD: Case Study on BEPS in the Mining Sector in Zambia
On 30 July 2020 the OECD published on its website a case study summarising assistance given to Zambia’s tax administration in relation to base erosion and profit shifting (BEPS) in the mining sector. The case study details how support was given
See MoreOECD and Brazil: Call for Input on Safe Harbours and Simplification Issues
On 30 July 2020 the OECD and Brazil jointly launched a survey looking for comments on the development of safe harbours and other simplification measures. OECD and Brazil The survey is part of a project begun in February 2018 to review the
See MoreUK: Tackling Disguised Remuneration Tax Avoidance
On 21 July 2020 the UK published a call for evidence on tackling disguised remuneration tax avoidance. Comments are requested by 30 September 2020. The document asks for views on the drivers of the continuing use of disguised remuneration tax
See MoreOECD: Report to the Meeting of G20 Finance Ministers
On 18 July 2020 the OECD published the tax report prepared for the virtual meeting of G20 Finance Ministers and Central Bank Governors hosted by Saudi Arabia. The OECD report notes that the tax agenda has been made even more relevant in the
See MorePlatform for Collaboration on Tax Publishes Progress Report for 2020
On 10 July 2020 the Platform for Collaboration on Tax (PCT) published on its website the Progress Report 2020 outlining the tax cooperation between leading international organisations on supporting domestic resource mobilisation and combating the
See MoreOECD: Tax Cooperation for Development
On 9 July 2020 the OECD published a report on its work with developing countries in 2019, entitled Tax Cooperation for Development. The OECD provides a wide variety of assistance to developing countries to ensure that they benefit from advances in
See MoreOECD: Corporate Tax Statistics
On 8 July 2020 the OECD released the second edition of the annual Corporate Tax Statistics publication. This edition contains statistics on corporate tax revenue and tax rates; information based on the country by country reporting by large
See MoreOECD: Meeting of the Inclusive Framework on BEPS
On 1 July 2020 the OECD Secretary General delivered the opening address for the July 2020 meeting of the Inclusive Framework on base erosion and profit shifting (BEPS). The countries involved in the Inclusive Framework are working towards
See MoreOECD: Model Rules for Reporting by Platform Operators
On 3 July 2020 the OECD published Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy. This follows a consultation on draft proposals earlier in the year. The growth of online platforms that
See MorePlatform for Collaboration on Tax: Draft Toolkit on Tax Treaty Negotiations
The Platform for Collaboration on Tax (PCT) has issued a draft toolkit on tax treaty negotiations. The period for feedback from interested parties is 29 June 2020 to 10 September 2020. The PCT was set up by the OECD, IMF, World Bank and UN to
See MoreOECD: Global Forum Launches Website
The Global Forum has launched a website giving an overview of worldwide progress on the implementation of global tax transparency and exchange of information standards. The Global Forum which has 161 member countries is mandated to ensure
See MoreOECD: Tax Database Brochure Updated
On 23 June 2020 the OECD issued the 2020 update to the brochure introducing the OECD’s Tax Database. Households - Tax Wedge The database looks at the average tax wedge for four different types of family, looking at the tax wedge of
See MoreOECD: Tax Transparency in Africa 2020
On 25 June 2020 the OECD’s Global Forum on Transparency and Exchange of Information launched Tax Transparency in Africa 2020 which is a Progress Report of the Africa Initiative up to and including 2019. The Africa Initiative was set up in
See MoreOECD: Working Paper on Effectiveness of Carbon Pricing Design
An OECD working paper entitled Carbon Pricing Design: Effectiveness, Efficiency and Feasibility was posted on the OECD website on 22 June 2020. The paper notes that carbon pricing helps countries to achieve carbon neutrality and looks at ways to
See MorePlatform for Collaboration on Tax: Role of Tax in the Crisis
A blog post of 16 June 2020 on the website of the Platform for Collaboration on Tax (PCT) outlined the role of tax in dealing with the COVID-19 crisis. The PCT was set up by the OECD, IMF, World Bank and UN to cooperate and consult on the design
See MoreOECD: Tax Administration Privacy, Disclosure and Fraud Risks
On 26 May 2020 the OECD Forum on Tax Administration (FTA) published a document entitled Tax Administration: Privacy, Disclosure and Fraud Risks Related to COVID-19. Tax administrations are introducing measures to support taxpayers in the current
See MoreOECD: Tax Administration Post-Crisis Planning
On 26 May 2020 the OECD’s Forum on Tax Administration (FTA) issued a document entitled Tax Administration Responses to COVID-19: Recovery Period Planning. This looks at issues that are relevant for tax administrations in planning for the recovery
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