| Mark | Date Date | Title Title | |||
|---|---|---|---|---|---|
| 20 Mar 2024 |
Prevention of Tax Treaty Abuse – Sixth Peer Review Report on Treaty Shopping
Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the sixth peer... |
||||
| 19 Feb 2024 |
Pillar One - Amount B
As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the... |
||||
| 13 Dec 2023 |
Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings
Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. This report reflects the outcome... |
||||
| 14 Nov 2023 |
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
This report provides stakeholders with an overview of each jurisdiction’s Mutual Agreement Procedure (MAP) policy and practices in a clear and simple manner. |
||||
| 25 Sept 2023 |
Country-by-Country Reporting – Compilation of 2023 Peer Review Reports
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the... |
||||
| 17 Jul 2023 |
Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two)
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges... |
||||
| 21 Mar 2023 |
Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping
Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer... |
||||
| 14 Dec 2022 |
Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings
Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum... |
||||
| 04 Oct 2022 |
Country-by-Country Reporting – Compilation of 2022 Peer Review Reports
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the... |
||||
| 13 Sept 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Viet Nam (Stage 2)
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the... |
||||
| 13 Sept 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, The United Arab Emirates (Stage 2)
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the... |
||||
| 13 Sept 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Trinidad and Tobago (Stage 2)
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the... |
||||
| 13 Sept 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Thailand (Stage 2)
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the... |
||||
| 13 Sept 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Saint Kitts and Nevis (Stage 2)
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the... |
||||
| 13 Sept 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Qatar (Stage 2)
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the... |
||||
| 13 Sept 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Oman (Stage 2)
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the... |
||||
| 13 Sept 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Kazakhstan (Stage 2)
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the... |
||||
| 13 Sept 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Greenland (Stage 2)
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the... |
||||
| 13 Sept 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Gibraltar (Stage 2)
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the... |
||||
| 13 Sept 2022 |
Making Dispute Resolution More Effective – MAP Peer Review Report, Barbados (Stage 2)
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the... |
OECD/G20 Base Erosion and Profit Shifting Project
Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. In 2016, the OECD and G20 established an Inclusive Framework on BEPS to allow interested countries and jurisdictions to work with OECD and G20 members to develop standards on BEPS related issues and reviewing and monitoring the implementation of the whole BEPS Package. Over 100 countries and jurisdictions have joined the Inclusive Framework.
- ISSN: 23132612 (online)
- https://doi.org/10.1787/23132612
1 - 20 of 217 results
Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the sixth peer...
Pillar One - Amount B
OECD
19 Feb 2024
As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the...
Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings
OECD
13 Dec 2023
Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. This report reflects the outcome...
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD
14 Nov 2023
This report provides stakeholders with an overview of each jurisdiction’s Mutual Agreement Procedure (MAP) policy and practices in a clear and simple manner.
Country-by-Country Reporting – Compilation of 2023 Peer Review Reports
OECD
25 Sept 2023
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the...
Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two)
OECD
17 Jul 2023
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges...
Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer...
Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings
OECD
14 Dec 2022
Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum...
Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the...
Making Dispute Resolution More Effective – MAP Peer Review Report, Viet Nam (Stage 2)
OECD
13 Sept 2022
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...
Making Dispute Resolution More Effective – MAP Peer Review Report, The United Arab Emirates (Stage 2)
OECD
13 Sept 2022
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...
Making Dispute Resolution More Effective – MAP Peer Review Report, Trinidad and Tobago (Stage 2)
OECD
13 Sept 2022
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...
Making Dispute Resolution More Effective – MAP Peer Review Report, Thailand (Stage 2)
OECD
13 Sept 2022
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...
Making Dispute Resolution More Effective – MAP Peer Review Report, Saint Kitts and Nevis (Stage 2)
OECD
13 Sept 2022
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...
Making Dispute Resolution More Effective – MAP Peer Review Report, Qatar (Stage 2)
OECD
13 Sept 2022
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...
Making Dispute Resolution More Effective – MAP Peer Review Report, Kazakhstan (Stage 2)
OECD
13 Sept 2022
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...
Making Dispute Resolution More Effective – MAP Peer Review Report, Greenland (Stage 2)
OECD
13 Sept 2022
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...
Making Dispute Resolution More Effective – MAP Peer Review Report, Gibraltar (Stage 2)
OECD
13 Sept 2022
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...
Making Dispute Resolution More Effective – MAP Peer Review Report, Barbados (Stage 2)
OECD
13 Sept 2022
Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the...