OECD releases tax administration 3.0 report on digital integration
The OECD's "Tax Administration 3.0" report advocates modernising tax systems by integrating them into taxpayers' digital systems for improved compliance and real-time efficiency. The OECD has published Tax Administration 3.0: From Vision to
See MoreOECD publishes dispute resolution peer reviews for 36 jurisdictions
The OECD's peer review reports evaluate the progress of 36 jurisdictions in implementing the BEPS Action 14 minimum standard for resolving tax treaty disputes via the Mutual Agreement Procedure (MAP). The OECD published peer review reports
See MoreOECD publishes report on tax administration digitalisation initiatives
The report highlights data from the Inventory of Tax Technology Initiatives (ITTI) for 54 OECD FTA members. The OECD has released a report, Tax Administration Digitalisation and Digital Transformation Initiatives, on 17 June 2025, summarising
See MoreOECD releases guide to help jurisdictions develop tax crime investigation manuals
The guide covers key development steps and provides country-specific examples of effective investigation methods. The OECD published a guide titled Designing a Tax Crime Investigation Manual: Key Elements and Considerations on 16 June
See MoreOECD releases report on digitalisation of tax administration
The OECD report details tax administration's digitalisation and transformation efforts. The Organisation for Economic Cooperation and Development (OECD) has released a report, Tax Administration Digitalisation and Digital Transformation
See MoreOECD publishes framework to assess revenue potential of country-specific tax reforms
The OECD released a new working paper outlining the Domestic Resource Mobilisation (DRM) Framework, highlighting tax policy measures and estimating their potential to increase tax revenues in low- and middle-income countries. The OECD published a
See MoreOECD report highlights tax transparency progress in Latin America
The OECD has published the "Tax Transparency in Latin America 2025" report, showcasing progress in regional efforts to enhance tax transparency and combat tax evasion and illicit financial flows in Latin America. The OECD has announced the
See MoreOECD report reveals decline in tax revenue relative to GDP in Latin America and the Caribbean
The OECD’s 2025 report on Latin America and the Caribbean reveals a slight drop in tax revenue as a share of GDP in 2023. The OECD has published its 2025 report on Revenue Statistics in Latin America and the Caribbean, revealing a recovery in
See MoreOECD reports Asia’s tax transparency gains
The report highlights efforts to implement global tax transparency standards across Asia, combat illicit financial flows, and boost domestic resource mobilisation through the Asia Initiative. The OECD’s Global Forum on Transparency and Exchange
See MoreOECD issues updated guidance on common Country-by-Country reporting errors
The OECD released an updated document on common errors by multinational enterprises (MNEs) in preparing Country-by-Country (CbC) reports on 22 May 2025. The Organisation for Economic Co-operation and Development (OECD) released an updated
See MoreOECD: PCT publishes tax incentives principles
The Principles are intended to support governments in developing the rationale for tax incentives and in strengthening their design, implementation, and evaluation The Platform for Collaboration on Tax (PCT) has released the final version of the
See MoreOECD: Carbon taxes and emissions trading most effective climate policies
The paper examines carbon mitigation policies, their impact on emissions, and methods to measure carbon intensity across sectors. The Organisation for Economic Co-operation and Development (OECD) released a paper titled “The effects of climate
See MoreOECD updates 2025 globe rules commentary with new Annex B for global minimum tax
The OECD/G20 Inclusive Framework on BEPS issued an updated consolidated commentary to the global Anti-Base Erosion Model Rules, part of Pillar Two of the Inclusive Framework’s Two-Pillar Solution, on 9 May 2025. The 2025 edition expands
See MoreOECD updates commentary on global anti-base erosion rules
The OECD has released an updated Consolidated Commentary on the Global Anti-Base Erosion Model Rules (2025) on 9 May 2025. This Consolidated Commentary incorporates Agreed Administrative Guidance that has been released by the Inclusive Framework
See MorePhilippines enforces mutual assistance convention
The OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, amended by the 2010 protocol, took effect in the Philippines on 1 May 2025. The Multilateral Convention on Mutual Administrative Assistance in Tax Matters
See MoreOECD: Taxing Wages Report 2025 shows post-tax income rise for single workers in most countries
The OECD has published the Taxing Wages 2025 report on 30 April 2025, highlighting that post-tax incomes increased in almost three-quarters of OECD countries in 2024, as real wages recovered and labour taxes increased slightly. This annual
See MoreOECD report spotlights carbon forum progress, future plans
The OECD Secretary-General has published a report on 25 April 2025 addressing G20 finance ministers and central bank governors on the progress and initiatives of the Inclusive Forum on Carbon Mitigation Approaches (IFCMA). With 60 members and
See MoreOECD consults Ukraine’s transfer pricing rules
The OECD is working with Ukraine's Ministry of Finance to align Ukraine's Transfer Pricing Framework with OECD Transfer Pricing Guidelines, as part of the implementation of Ukraine's National Revenue Strategy. Project description To ensure
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