Platform for Collaboration on Tax: Role of Tax in the Crisis
A blog post of 16 June 2020 on the website of the Platform for Collaboration on Tax (PCT) outlined the role of tax in dealing with the COVID-19 crisis. The PCT was set up by the OECD, IMF, World Bank and UN to cooperate and consult on the design
See MoreUN: Committee of Experts to Hold Virtual Meetings
The United Nations Committee of Experts on International Cooperation in Tax Matters is to hold its twentieth session in the form of a virtual meeting in June and July 2020, including informal virtual meetings taking place between 22 and 26 June.
See MorePlatform for Collaboration on Tax Launches Website
A new website has been launched by the Platform for Collaboration on Tax (PCT). The PCT is a joint initiative of the International Monetary Fund (IMF), the Organisation for Economic Co-operation and Development (OECD), the United Nations (UN), and
See MoreUN: Meeting of Committee of Experts on Taxation
The nineteenth session of the United Nations Committee of Experts on International Cooperation in Tax Matters was held from 15 to 18 October 2018. Issues discussed included transfer pricing, updates to the UN Model Tax Convention, dispute
See MoreUN: Draft MAP Chapter for Handbook on Dispute Avoidance and Resolution
On 3 April 2019 an updated draft was released of the chapter on the mutual agreement procedure for the proposed UN Handbook on Dispute Avoidance and Resolution. The draft chapter will be put forward for discussion and approval at the meeting of the
See MoreUN: Draft Chapters for Handbook on Carbon Taxation
On 3 April 2019 the UN Subcommittee on Environmental Tax Issues released two draft chapters that when finalised are intended to form part of a handbook on carbon taxation. The chapters are to be considered by the UN Committee of Experts on
See MoreUN: Proposed updates to Model Tax Convention
On 3 April 2019 a number of papers were released by the UN in advance of the meeting of the UN Committee of Experts on International Cooperation in Tax Matters planned for 23 to 26 April 2019. These papers included suggested amendments to the UN
See MoreUN: Draft updates to Practical Manual on Transfer Pricing
On 8 April 2019 the UN released draft updates to the United Nations Practical Manual on Transfer Pricing for Developing Countries. The updates include an important chapter relating to financial transactions. This release occurred in advance
See MoreUK: Support for Tax Capacity Building
On 19 February 2019 the UK’s Department for International Development (DFID) announced new assistance to give support to developing countries in generating greater tax revenue, tackling tax avoidance and creating a level playing field for
See MoreG20 leaders set out objectives for international tax policy
G20 leaders set out objectives for international tax policy The final communique of the G20 leaders’ summit on 30 November and 1 December 2018 focused on the future of work; infrastructure for development; a sustainable food future; and a
See MoreUN: Committee of Experts Discusses International Tax Issues
The seventeenth session of the UN Committee of Experts on International Cooperation in Tax Matters took place in Geneva from 16 to 19 October 2018. Discussions at the seventeenth session considered issues for the next updates of UN publications on
See MoreG20 Finance Ministers issue communiqué
Following their meeting of 19 and 20 2018 the G20 Finance Ministers issued a communiqué covering the topics discussed. Issues affecting international tax are summarized below: Technology The communiqué notes that the benefits of technological
See MoreOECD: Inclusive Framework Issues Progress Report
The OECD’s Inclusive Framework on base erosion and profit shifting (BEPS) has issued a progress report of its activities in the year to June 2018. The report indicates that significant developments have taken place in BEPS implementation during
See MorePlatform for Collaboration on Tax: taxation of offshore indirect transfers
On 16 July 2018 the Platform for Collaboration on Tax (PCT) published a new draft of its toolkit on the taxation of offshore indirect transfers of assets. The PCT was set up by the IMF, OECD, UN and World Bank at the request of the G20 of countries
See MoreUN releases the 2017 update to the UN Model Convention
The UN released the 2017 update to the UN Model Convention at the 16th Session of the UN Committee of Experts in New York held from 14 to 17 May 2018. The updated Convention contains a new preamble emphasizing that tax treaties should not create
See MoreUnited Nations Releases Extractive Industries Handbook
The United Nations has released the Extractive Industries Handbook at the 16th Session of the UN Committee of Experts held in New York from 14 to 17 May 2018. The handbook focuses on specific areas on interest for developing countries in taxing
See MorePlatform for Collaboration on Tax: Global Conference
The first Global Conference on Taxation and SDGs convened by the Platform for Collaboration on Tax (PCT) concluded in New York on Friday, 16 February 2018. The PCT brings together the key players in international organizations mandated to work on
See MorePlatform for Collaboration on Tax: Closing Statement of Conference on Tax and SDGs
On 16 February 2018 the Platform for Collaboration on Tax (PCT) released the closing statement following its conference on taxation and the sustainable development goals (SDGs). The PCT was set up by the IMF, OECD, UN and World Bank at the request
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