OECD invites comments on interaction between treaty-related BEPS provisions and treaty entitlement of non-CIV funds

19 January, 2017

A collective investment vehicle (CIV) is an arrangement that permits investors to pool their money and to purchase investments from that pooled fund rather than buying the investments directly as individuals. The report on Action 6 of the project on

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OECD: Updated report provides further guidance on BEPS action 4

24 December, 2016

On 22 December 2016 the OECD released more guidance on action 4 of the action plan on base erosion and profit shifting (BEPS). The latest guidance is an updated version of the report providing more detail on the measures outlined in the BEPS report

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OECD: Inclusive Framework holds regional meeting in Europe

18 December, 2016

On 14 to 16 December 2016 the OECD’s Inclusive Framework held a regional meeting for Eastern Europe and Central Asia. The meeting was held to discuss the measures recommended by the OECD project on base erosion and profit shifting (BEPS) including

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OECD: New documents released on country by country reporting

14 December, 2016

On 5 December 2016 the Inclusive Framework, set up to enhance cooperation between countries, released two new documents in relation to the implementation of Country-by-Country (CbC) reporting under the OECD/G20 project on base erosion and profit

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OECD finalizes text of multilateral instrument to implement treaty-related BEPS measures

14 December, 2016

On 24 November 2016 the OECD announced that negotiations have been completed by more than a hundred countries on the text of the multilateral instrument to implement the tax treaty-related measures recommended by the project on base erosion and

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OECD: Global Forum annual meeting discusses tax transparency agenda

05 November, 2016

The Global Forum on Transparency and Exchange of Information for Tax Purposes held its annual meeting from 2 to 4 November 2016. Peer Reviews The Global Forum is responsible for in-depth monitoring and peer review of the extent to which the

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OECD releases schedule for peer reviews under BEPS Action 14

31 October, 2016

On 31 October 2016 the OECD made available the first schedule for peer reviews of countries under Action 14 of the action plan on base erosion and profit shifting (BEPS). Action 14 is concerned with ensuring that dispute resolution mechanisms for

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OECD: Update on Convention on Mutual Assistance in Tax Matters

30 October, 2016

The OECD announced on 28 October 2016 that 106 jurisdictions globally have now signed the Multilateral Convention on Mutual Assistance in Tax Matters, the latest signatory being the Cook Islands. The OECD notes that this Convention is the most

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OECD: Update issued on automatic exchange of information

28 October, 2016

On 20 October 2016 the OECD announced the establishment of the first series of bilateral relationships among jurisdictions committed to the automatic exchange of information from 2017. More than a thousand bilateral relationships are now in place

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OECD Issues BEPS Documents on Monitoring Mutual Agreement Procedures under Action 14

27 October, 2016

Action 14 of the OECD project on base erosion and profit shifting (BEPS) was concerned with making dispute resolution procedures more effective. The final report on Action 14 approved by G20 finance ministers in October 2015 outlined the minimum

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OECD: multilateral competent authority agreement for exchange of CbC reports

25 October, 2016

On 19 October 2016 the OECD announced that five more countries have signed the multilateral competent authority agreement for the exchange of country by country reports. This brings the total number of signatories to 49. The latest signatories in

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OECD – introduces global review of MAP programmes(Action 14)

25 October, 2016

OECD released key documents on 20 October 2016, approved by the Inclusive Framework on BEPS and that will form the basis of the Mutual Agreement Procedure (MAP) peer review and monitoring process under Action

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OECD research considers the effectiveness of carbon tax and emissions trading

13 October, 2016

A report released by the OECD on 26 September 2016 entitled Effective Carbon Rates: Pricing CO2 through Taxes and Emission Trading Systems suggests that current carbon prices are not high enough to reduce greenhouse gas emissions. The research also

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OECD report on tax policy reforms in 2015

23 September, 2016

The OECD has issued a report entitled “Tax Policy Reforms in the OECD 2016”. This is the first edition of an annual monitoring project that will provide a summary of tax reforms in OECD countries each year. This report identifies the tax policy

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OECD: Discussion draft on branch mismatch structures

29 August, 2016

On 22 August 2016 the OECD released a discussion draft on branch mismatch structures under Action 2 of the OECD report on base erosion and profit shifting (BEPS). Comments are invited from interested parties by 19 September 2016. The discussion

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OECD: Addressing BEPS involving interest in the banking and insurance sectors

01 August, 2016

On 28 July 2016 the OECD issued a discussion draft outlining approaches to combating base erosion and profit shifting (BEPS) involving interest in the banking and insurance sectors. This is part of further work following the final report on BEPS

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OECD: Report to G20 finance ministers

30 July, 2016

On 26 July 2016 the OECD published on its website the report prepared for the meeting of the G20 finance ministers held on 23 and 24 July 2016. The report contains updates on progress on the implementation of the recommendations of the reports on

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Platform for Collaboration on Tax: Report to G20 on capacity building

30 July, 2016

On 25 July 2016 the Platform for Collaboration on Tax made available a report on enhancing the effectiveness of external support in building tax capacity in developing countries. The report was written for the meeting of the G20 finance ministers

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