Global Forum Plenary Meeting
On 9 to 11 November 2022 the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) held its 15th Plenary Meeting. The main theme of the discussions was to bring transparency and exchange of information to the
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OECD: Tax Certainty Day
On 22 November 2022 which was designated as Tax Certainty Day the OECD’s Forum on Tax Administration (FTA) held a virtual meeting to discuss issues around tax certainty. Tax officials and stakeholders participated in a virtual meeting to review
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OECD: Mutual Agreement Procedure Statistics for 2021
On 22 November 2022 the OECD published the mutual agreement procedure (MAP) statistics for 2021. The report covers 127 jurisdictions and is a part of the work on the minimum standard on BEPS action 14 (improving dispute resolution mechanisms). The
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OECD: Revenue Statistics in Africa
On 14 November 2022 the OECD published Revenue Statistics in Africa 2022. The annual publication is produced by the OECD jointly with the African Tax Administration Forum (ATAF) and the African Union Commission (AUC). Technical assistance is given
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OECD: Comments Received on Administration and Tax Certainty Aspects of Amount A of Pillar One
On 16 November 2022 the OECD published the comments received on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One. Comments were received from more than 30 organisations and individuals in business,
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South Africa: Peer Review on Transparency and Exchange of Information
The second-round peer review report on South Africa’s implementation of standards on the exchange of information on request was published by the OECD’s Global Forum on 9 November 2022. The report notes that South Africa is largely compliant with
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OECD: Peer Review Report on the Automatic Exchange of Financial Account Information
On 9 November 2022 the OECD’s Global Forum on Transparency and Exchange of Information for Tax Purposes published a peer review report on the automatic exchange of financial account information. The Global Forum monitors and reviews the
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Israel: Peer Review on Transparency and Exchange of Information
The second stage, phase one peer review report on Israel’s implementation of standards on the exchange of information on request was published by the OECD on 9 November 2022. The first review noted that although a regulatory framework was in
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OECD: Pricing Greenhouse Gas Emissions
On 3 November 2022 the OECD released Pricing Greenhouse Gas Emissions: Turning Climate Targets into Climate Action looking at the development of explicit carbon prices, energy taxes, and subsidies that lower pre-tax energy prices, in the years 2018
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OECD: Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors
The OECD Secretary-General’s Tax Report to the G20 Finance Ministers and Central Bank Governors released in October 2022 outlined recent developments in international taxation. Two-pillar approach Ahead of its Plenary meeting on 6-7 October
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OECD: Updates to the Guidance on Country by Country Reporting
In October 2022 the OECD published some updates to the Guidance on the Implementation of Country-by-Country Reporting under Action 13 of the action plan on base erosion and profit shifting (BEPS). Additional sections of guidance were added in
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OECD: Consultation on Administration and Certainty Aspects of Amount A of Pillar One
On 6 October 2022 the OECD published for public consultation a document with the title Progress Report on the Administration and Tax Certainty Aspects of Pillar One. Comments are invited from interested parties by 11 November 2022. Administration
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OECD: Inclusive Framework Progress Report
On 4 October 2022 the OECD released a document with the title OECD/G20 Inclusive Framework on BEPS: Progress Report September 2021-September 2022. The progress report summarises developments in the work of the Inclusive Framework on base erosion and
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OECD: Plenary Meeting of the Inclusive Framework on BEPS
On 6 October 2022 the 14th plenary meeting of the OECD/G20 Inclusive Framework on base erosion and profit shifting (BEPS) was attended by delegates from more than 135 countries and jurisdictions. The meeting heard that substantial progress has been
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OECD: Digital Services to Support SMEs
During the plenary meeting of the OECD’s Forum on Tax Administration (FTA) held from 28 to 30 September 2022, a report was released with the title: Digital Services: Supporting SMEs to Get Tax Right. The report is one of a series that are planned,
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OECD: Bilateral Advance Pricing Agreement Manual
The Bilateral Advance Pricing Agreement (BAPA) Manual issued by the Forum on Tax Administration (FTA) on 28 September 2022 was formulated after considering answers to surveys of jurisdictions, competent authorities and the advisory group Business at
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OECD: Tax Administration 3.0 and the Digital Identification of Taxpayers
During the plenary meeting of the OECD’s Forum on Tax Administration (FTA) held from 28 to 30 September, a report was released looking at the state of maturity of the use of digital identities within tax administrations. This was one of a number
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OECD: Impact of the International Academy for Tax and Financial Crime Investigation
On 22 September 2022 the OECD published an impact assessment of the International Academy for Tax and Financial Crime Investigation, based on an assessment carried out in 2021. The assessment looked at the impact on tax officials and on national tax
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