OECD: Remote working for tax administrations after the pandemic
On 19 July 2021 the OECD’s Forum on Tax Administration published a document entitled Tax Administration: Towards Sustainable Remote Working in a post COVID-19 Environment. During the pandemic many tax administrations needed to introduce remote
See MoreOECD: Communique Issued by the Meeting of G20 Finance Ministers
Following the meeting of the G20 finance ministers and central bank governors on 9 and 10 July 2021 a communiqué was issued summarising the issues discussed. The communiqué noted that the global outlook has further improved since the previous
See MoreOECD: Tax Report to G20 Finance Ministers and Central Bank Governors
The OECD Secretary-General has prepared a tax report for the July 2021 meeting of the G20 Finance Ministers and Central Bank Governors. Tax challenges of the digital economy On 1 July 2021 the OECD issued a Statement on the tax challenges of
See MoreOECD: Statement on the tax challenges of the digital economy
On 1 July 2021 the OECD released a Statement in relation to the work on the tax challenges of the digital economy. The OECD reported that 130 countries and jurisdictions are taking part in the two-pillar reform to the international tax system
See MoreOECD: VAT Digital Toolkit for Latin America and the Caribbean
On 23 June 2021 the OECD published a Value Added Tax (VAT) Digital Toolkit for Latin America and the Caribbean. VAT is on average the main source of tax revenue in the Latin America and Caribbean (LAC) region. VAT collection amounted to 27.7% of
See MoreOECD: Global Forum publishes peer review reports on transparency and exchange of information
On 24 June 2021 the Global Forum published peer review reports on transparency and exchange of information for five more countries. The peer review reports examine the legal and regulatory framework in each country and its compliance with the
See MoreOECD: Model Reporting Rules for Digital Platforms: International Exchange Framework
On 22 June 2021 the OECD published an international exchange framework in relation to the model platform reporting rules for sellers in the sharing and gig economy. The Multilateral Competent Authority Agreement on Automatic Exchange of
See MoreOECD: Comments on proposed changes to the commentary on Article 9 of the OECD Model
On 3 June 2021 the OECD published comments received from interested parties in response to a public discussion draft on proposed changes to the commentary to Article 9 (associated enterprises) of the OECD Model Tax Convention. The comments will be
See MoreOECD: G20 Finance Ministers agree in principle to Pillars 1 and 2 on taxation of the digital economy
At the meeting of the G20 Finance Ministers on 4 June 2021 agreement was reached in principle on the two-pillar approach to the tax challenges of the digital economy. Some important details of the approach still need to be worked out, and more
See MoreOECD: Tax Transparency in Africa 2021
On 26 May 2021 the OECD published Tax Transparency in Africa 2021. The 2021 edition indicates that there has been progress in African countries on development of capacities in tax transparency and exchange of information (EOI); and progress in
See MoreOECD: Peer review reports on making tax dispute resolution more effective
On 25 May 2021 the OECD released a further batch of eight Stage Two peer review reports in relation to making dispute resolution mechanisms more effective under BEPS Action 14. The minimum standard under BEPS action 14 is concerned with
See MoreOECD case study on combating international tax avoidance in Senegal
On 21 May 2021 the OECD published a Tax and Development Case Study entitled “Fighting International Tax Avoidance and Evasion to Finance the Emergence of Senegal”. Senegal aims to be an emerging economy by 2035, and a ten-year development
See MoreOECD: Conference of the Parties to the MLI approves an opinion on interpretation and implementation
On 3 May 2021 an opinion of interpretation and implementation was reached by a conference of the parties to the multilateral instrument (MLI) for inclusion in bilateral tax treaties of the tax treaty related provisions arising from the action plan
See MoreOECD: Tax policy study on inheritance tax
On 11 May 2021 the OECD published a tax policy study entitled Inheritance Tax in OECD Countries. The OECD study notes that inheritance taxation can be used as a measure to address inequalities and this is especially importance in the present
See MoreOECD: Revenue Statistics for Latin America and the Caribbean 2021
On 22 April 2021 the OECD published Revenue Statistics in Latin America and the Caribbean 2021 . This is a joint publication of the OECD with the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the
See MoreOECD: Case Study on Strengthening Tax Transparency in Uganda
On 16 April 2021 the OECD issued a tax and development case study entitled Strengthening tax transparency to combat tax evasion, illicit financial flows and profit shifting in Uganda. The case study looks at how international and development
See MoreOECD: Taxing Wages 2021
On 29 April 2021 the OECD issued the annual publication Taxing Wages 2021. This publication sets out details of taxes paid on wages in the OECD countries, covering personal income taxes and social security contributions paid by employees; social
See MoreOECD: Sharing and gig economies and VAT/GST
On 19 April 2021 the OECD released a report entitled The Impact of the Growth of the Sharing and Gig Economy on VAT/GST Policy and Administration. Some industries have been transformed by the sharing and gig economy in recent years, with the
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