OECD publishes 2025 peer review compilation on CbC reporting
The OECD peer review report covers 142 jurisdictions that have submitted legislation or information on the implementation of CbC reporting. The OECD has released the Compilation of 2025 Peer Review Reports on Country-by-Country Reporting on 23
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OECD publishes revised Tax Debt Management Maturity Model report
The update helps tax administrations assess their maturity, support strategic discussions, compare anonymised peer data via a heat map, and connect with advanced-practice peers through OECD-facilitated consent. The OECD's Forum on Tax
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OECD report highlights AI applications in tax administration
The OECD released a report analysing trends, challenges, and policies in public-sector AI use across 11 core government functions, with a particular focus on tax administration. The OECD released a report titled “Governing with Artificial
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Hungary joins addendum to the CRS MCAA
Hungary signed the Addendum to the CRS MCAA on 8 September 2025. According to an OECD update, Hungary signed the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA) on 8
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OECD report shows governments raised taxes in 2024 to address higher expenditures
The tenth annual edition of Tax Policy Reforms: OECD and Selected Partner Economies provides a comprehensive overview of tax reform trends, offering cross-country comparisons and tracking policy developments over time. The OECD has published its
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OECD updates BEPS Action 5 transparency framework on tax rulings
OECD updated BEPS Action 5 rules with new peer review terms and XML Schema for 2027. The OECD released a set of revisions to the BEPS Action 5 minimum standard on the spontaneous exchange of information on tax rulings (the “transparency
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OECD releases updated signatory list for GIR MCAA
Switzerland is the latest signatory to join the GIR MCAA. The OECD has released the list of 16 countries that have signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) as of 19 September
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OECD extends comment period on copper pricing toolkit
The deadline for submitting comments has been extended to 17 September 2025. The OECD announced an extension for public comments on its draft toolkit in August 2025, designed to help developing countries address transfer pricing challenges in
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OECD publishes updated signatory list for GIR MCAA
The latest signatories now include the Netherlands, Austria, Belgium, Denmark, France, Ireland, Italy, Japan, Luxembourg, New Zealand, Portugal, the Slovak Republic, South Korea, Spain, and the UK. The OECD has released the list of 15 countries
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Netherlands joins GIR MCAA
As of the OECD update of 26 August 2025, the GIR MCAA has been signed by 15 jurisdictions. The Netherlands has signed the Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA), under Pillar Two of the OECD/G20
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OECD: Zimbabwe joins mutual assistance convention
Zimbabwe must ratify the Convention and deposit the ratification instrument for it to take effect in the country. The OECD reported that Zimbabwe signed the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters (as
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OECD updates user guide for crypto-asset reporting framework XML schema
The document provides a technical update to the XML schema for the Crypto-Asset Reporting Framework (CARF), enhancing international tax transparency. The OECD has published a revised user guide for tax administrations on the Crypto-Asset
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OECD releases guidance on ring-fencing mining income
The practice note explains the concept of ring-fencing in mining, its benefits, design options, and implementation challenges, drawing on international experiences to guide effective tax policy and administration. The OECD has released a new
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OECD expands qualified status central record with 16 new jurisdictions for global minimum tax compliance
The new 16 jurisdictions are Brazil, Gibraltar, Indonesia, Isle of Man, Japan, Jersey, Malaysia, New Zealand, North Macedonia, Poland, Portugal, Singapore, South Africa, Switzerland, Thailand, and the UAE. The OECD/G20 Inclusive Framework on
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OECD endorses Brazil’s additional CSLL under Pillar Two as a QDMTT
The OECD has recognised Brazil’s additional social contribution on net profits (CSLL) as a qualified domestic minimum top-up tax (QDMTT) meeting the safe harbour criteria. The OECD officially recognised Brazil’s additional social
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OECD updates rules on QIIR and QDMTT safe harbours
The OECD updated its central record of legislation, incorporating transitional qualified status, qualified income inclusion rules, qualified domestic minimum top-up tax rules, and QDMTT safe harbours. The OECD has updated its Central Record of
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OECD releases Pillar Two XML schema guide for tax administrations
The GloBE Information Return XML Schema facilitates the automatic exchange of GIR data for implementing the Global Minimum Tax. The OECD published a user guide for tax administrations on the GloBE Information Return (Pillar Two) Status Message
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OECD publishes list of 14 countries to the GIR MCAA
The 14 countries include Austria, Belgium, Denmark, France, Ireland, Italy, Japan, Luxembourg, New Zealand, Portugal, the Slovak Republic, South Korea, Spain, and the UK. The OECD has released the list of 14 countries that have signed the
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