2025 UN Model Tax Convention released
In August 2026, the United Nations (UN) Tax Committee released the text of the 2025 UN Model Tax Convention: click here to go to the page with the 2025 publications of the UN Tax Committee on the website of the OECD, including the 2025 revision of the UN Model Tax Convention. The UN Model Tax Convention serves as a reference point for tax treaty negotiations worldwide. Already in November 2025, ...
Full version of the 2025 OECD Model Tax Convention released
The OECD has released the full version of the Model Tax Convention on Income and on Capital 2025: click here to go to the relevant page on the website of the OECD. This publication is the 11th edition of the full version of the Model Tax Convention on Income and on Capital, a key reference used by OECD Members and non-Members as a basis for negotiating, applying and interpreting bilateral ...
Verdrag met India inzake wederzijdse administratieve bijstand in douanezaken voor advies naar de Afdeling advisering van de Raad van State, met het oog op stilzwijgende goedkeuring
Tijdens de vergadering van de Rijksministerraad (RMR) van vorige week vrijdag 25 september 2026, is het op 15 mei 2026 te ‘s-Gravenhage tot stand gekomen Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek India inzake wederzijdse administratieve bijstand in douanezaken (Trb. 2026, 60, Trb. 2026, 81) aangenomen. Het Verdrag zal nu door de minister van Buitenlandse Zaken, met het oog op stilzwijgende goedkeuring, om ...
Belastingverdrag met Bangladesh ter stilzwijgende goedkeuring naar de Staten-Generaal. Zal gelden voor Europees Nederland en voor Caribisch Nederland (BES). Geen bepaling opgenomen dat het Verdrag onder voorwaarden kan worden uitgebreid tot de Caribische landen van het Koninkrijk (Aruba, Curaçao en Sint Maarten) (Nederland)
Bij brief d.d. 25 september 2026 heeft de Minister van Buitenlandse Zaken het op 12 maart 2024 te Dhaka tot stand gekomen Verdrag tussen het Koninkrijk der Nederlanden en de Volksrepubliek Bangladesh tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting (Trb. 2024, 45 en Trb. 2026, 18) ter stilzwijgende goedkeuring overgelegd aan de Tweede Kamer ...
Global Forum held series of regional workshops on the amended Common Reporting Standard
The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) Secretariat successfully concluded a series of four regional workshops on the 2023 updates to the Common Reporting Standard (the amended CRS) for the automatic exchange of financial account information for tax purposes. Held on 15–18 September 2026, the fourth workshop brought together participants from all world regions. In total, the four events drew 494 participants ...
Global Minimum Tax: Inclusive Framework releases a package to strengthen consistency and certainty for MNEs and jurisdictions
On Friday Septembnr 11, 2026, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released a package to support the consistent implementation and application of the Global Minimum Tax, including a framework for the full legislative review process, updates to the GloBE Information Return (GIR), and new guidance on the application of the GloBE Model Rules. This has been announced with a news release on the website of the OECD. The ...
Internetconsultatie over voorgestelde wijziging van het Nederlandse Fiscaal Verdragsbeleid 2020 ten aanzien van betalingen voor diensten (op basis van het bruto-inkomen) (Nederland)
Samenvatting zaak Onlangs is door het Nederlandse Ministerie van Financiën een voorgenomen wijziging van het Nederlandse Fiscaal Verdragsbeleid 2020 ten aanzien van betalingen voor diensten (op basis van het bruto-inkomen) in internetconsultatie gegeven: klik hier voor het consultatiedocument. De consultatie vindt plaats om belangstellenden de gelegenheid te geven om voor hen van belang zijnde aangelegenheden in relatie tot de voorgenomen wijziging van het fiscaal verdragsbeleid onder de aandacht van het Ministerie van ...
GloBE Information Return September 2026 Update released, incorporates the Side-by-Side Package released in January 2026
Today, Friday September 11, 2026, an update of the GloBE Information Return (September 2026) has been released by the Inclusive Framework on BEPS. Click here to go to the page regarding this document on the website of the OECD. The GloBE Information Return (GIR) sets out a standardised information return designed to facilitate compliance with and administration of the Global Minimum Tax. Following its initial release in 2023, the Inclusive ...
Tax Policy Reforms 2026: Governments reforming tax systems to boost growth, but revenue pressures continue to mount
Governments introduced tax reforms in 2025 to support growth and investment, but revenue-raising responses to mounting pressure on public finances generally remained modest, according to a new OECD report Tax Policy Reforms 2026. This has been announced with a news release on the website of the OECD. Further from the news release. Tax Policy Reforms 2026 Tax Policy Reforms 2026 shows that tax policy choices diverged across countries last year, reflecting ...
Beleidsbesluit toepassing internationaal belastingrecht in de winstsfeer 2026 in de Staatscourant. Ook over de toepassing van de tijdelijke regeling van artikel 30 Belastingregeling Nederland Curaçao inzake deelnemingsdividenden (Nederland-Curaçao)
Op 19 augustus 2026 is het Beleidsbesluit van de Staatssecretaris van Financiën van 6 augustus 2026, nr. 2026-15551 over de toepassing van bepalingen uit belastingverdragen, het Besluit voorkoming dubbele belasting 2001 en de Nederlandse heffingswetten bij de belastingheffing in de winstsfeer (Beleidsbesluit toepassing internationaal belastingrecht in de winstsfeer 2026), gepubliceerd in de Staatscourant van het Koninkrijk der Nederlanden, jaargang 2026, nr. 19108 (Stcrt. 2026, 29108). Dit besluit bevat mijn beleid ...
Suriname joins Global Forum on Transparency and Exchange of Information for Tax Purposes
Suriname joins the Global Forum on Transparency and Exchange of Information for Tax Purposes. This has been announced yesterday with a news release on the website of the OECD. The Global Forum’s membership represents a broad and diverse network of jurisdictions committed to combating tax evasion, enhancing international co-operation and strengthening domestic resource mobilisation through greater transparency. The addition of Suriname reflects the continuing momentum towards more transparent and effective tax ...
Corporate tax revenues remain elevated while tax rates stabilise, according to new OECD data
Corporate income tax (CIT) revenues remained at historically high levels in 2023, while corporate tax rates have broadly stablised, according to the 2026 edition of OECD Corporate Tax Statistics released on Tuesday, July 21, 2026. This has been announced with a news release on the website of the OECD. Corporate Tax Statistics is an OECD flagship publication on corporate income tax, providing comprehensive data on corporate taxation, multinational enterprise group ...
Jurisdictions make further progress in addressing harmful tax practices under new review methodology (BEPS Action 5)
The latest peer review results on preferential tax regimes highlight jurisdictions’ continued efforts to address harmful tax practices through the implementation of BEPS Action 5 minimum standard, according to this news release on the website of the OECD. Further from the news release. First time revised peer review methodology At its 65th meeting held in May 2026, the OECD Forum on Harmful Tax Practices (FHTP) applied for the first time ...
Caribbean Tax Administrators meet in July at the Technical Conference of COTA, examining the future of tax administration in an increasingly digital and data-driven world
Tax administrators and revenue management experts will gather in Georgetown, Guyana, later this month for the 27th General Assembly and Technical Conference of the Caribbean Organisation of Tax Administrators (COTA). The events will bring together representatives of Caricom Member Administrations as well as regional and international partners to examine the future of tax administration in an increasingly digital and data-driven world. This has been announced with a news release on ...
Nederlandse vertaling van het voor het gehele Koninkrijk geldende verdrag met India inzake wederzijdse administratieve bijstand in douanezaken
Op 17 juli 2026 is de Nederlandse vertaling van het Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek India inzake wederzijdse administratieve bijstand in douanezaken (’s-Gravenhage, 15 mei 2026, Trb. 2026, 60) gepubliceerd in het Tractatenblad van het Koninkrijk der Nederlanden, jaargang 2026, nr. 81 (Trb. 2026, 81). Met dit Verdrag verlenen de verdragsluitende partijen elkaar door tussenkomst van hun douaneadministraties administratieve bijstand ...
OECD publishes new analysis on the economic impacts of the Global Minimum Tax
The OECD has released the 2026 Economic Impact Assessment of the Global Minimum Tax (GMT), providing new estimates of the expected effects of the GMT and presenting preliminary evidence from its first year of implementation. The findings were presented during an OECD webinar held on Wednesday, June 15, 2026. This has been announced with a news release on the website of the OECD. Further from the news release: The updated ...
Published in the series of OECD Taxation Working Papers: MNE Responses to the Global Minimum Tax
On Wednesday, July 15, 2026, the paper “MNE Responses to the Global Minimum Tax” in the series of OECD Taxation Working Papers was published on the website of the OECD. Authors of this working paper are Hugger, F., P. O’Reilly and L. Contreras . This paper provides an early empirical, ex post assessment of how MNEs have responded to the introduction of the Global Minimum Tax (GMT). The GMT, implemented ...
Overzicht van ontwerpverdragen (verdragen in voorbereiding) met peildatum 1 juli 2026
Bij brief d.d. 9 juli 2026 heeft de minister van Buitenlandse Zaken de lijst van ontwerpverdragen waarover thans wordt onderhandeld (verdragen in voorbereiding, met peildatum 1 juli 2026) aangeboden aan de Tweede Kamer. Deze lijst bevat – naast onder meer investeringsverdragen en luchtvaartverdragen – een aantal in onderhandeling zijnde belastingverdragen, fiscale inlichtingenverdragen en verdragen tot wederzijdse administratieve bijstand in douanezaken ten behoeve van één of meer Caribische landen van het ...
‘Tax Co-operation for Development 2025’ published. OECD support to developing countries on tax continues to adapt to countries’ needs
OECD support to strengthen tax systems across developing countries is continuing to expand and evolve in response to changing needs and emerging challenges, according to a new review of the OECD’s tax and development activities in 2025. This has been announced with a news release on the website of the OECD. Further from the news release: Tax Co-operation for Development 2025: Progress report provides an overview of the wide-ranging activities delivered ...
Tax Inspectors Without Borders strengthening tax systems through new South-South co-operation
On Thursday, July 2nd, 2026, the OECD and the UNDP released the Tax Inspectors Without Borders (TIWB) Annual Report 2026, highlighting continued progress in supporting developing countries to strengthen tax systems and mobilise domestic resources to fund essential public services and economic development. In releation to the release of this report, a news release on the website of the OECD declares that Tax Inspectors Without Borders is strengthening tax systems ...
Published on the website of the OECD: “Revisiting local tax attribution under central control: A synthesis”
On Monday, June 29th, 2026, the OECD Working Paper on Fiscal federalism “Revisiting local tax attribution under central control: A synthesis” was released on the website of the OECD. This paper asks how local tax revenues should be attributed when tax rates, tax bases or tax-sharing arrangements are shaped by higher-level governments. To address this question, it combines tax attribution criteria from the System of National Accounts (SNA) with a ...
Published on the website of the OECD: “Investment tax incentives in Latin America and the Caribbean: An analysis using effective tax rates”
On Tuesday, June 30th, 2026, the report “Investment tax incentives in Latin America and the Caribbean: An analysis using effective tax rates” was released on the website of the OECD. This paper analyses corporate income tax incentives for investment in ten Latin American and Caribbean (LAC) countries. It finds that incentives are often tax exemptions, but expenditure-based incentives are more common than in other developing regions. Tax incentives tend to ...
Nieuw belastingverdrag met Zweden in het Tractatenblad, maar zal alleen gelden voor het Europese deel van Nederland
Op 2 juli 2026 is het op 24 juni 2026 te ’s-Gravenhage ondertekende Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Zweden tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting (met Protocol) gepubliceerd in het Tractatenblad van het Koninkrijk der Nederlanden, jaargang 2026, nr. 72 (Trb. 2026, 72). Dit verdrag vervangt het belastingverdrag uit ...
‘Ideas for Improving Mineral Taxation in Latin America and the Caribbean’ published on the website of the IGF. Chapter 2 of the report deals with inter alia Suriname
Recently, the IDB-report ‘Ideas for Improving Mineral Taxation in Latin America and the Caribbean - Opportunities for Sustainable Development’ has been published on the website of the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF). Mining represents one of the primary sources of revenue, tax receipts, sustainable development, and productive transformation for Latin America and the Caribbean. However, policies governing taxation within the mining sector are often inefficient ...
Nederland en Zweden ondertekenen nieuw belastingverdrag (Nederland)
Op 24 juni hebben Nederland en Zweden een nieuw belastingverdrag ondertekend. Dit verdrag vervangt het belastingverdrag uit 1991. Dit is bekendgemaakt met een nieuwsbericht op rijksoverheid.nl. In zijn brief d.d. 23 april 2026 aan de Tweede Kamer liet de staatssecretaris van Financiën al weten dat met Zweden inmiddels een akkoord over een nieuw belastingverdrag was bereikt, maar dat men nog bezig was een moment voor ondertekening te plannen (zie ook ...
OECD publishes the Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2026 Update
Today, Friday June 19th, 2026, the Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2026 Update has been released on the website of the OECD. In December 2025, the Global Forum published the Enhanced Monitoring Report on the Implementation of the EOIR Standard covering the first 25 monitored jurisdictions for which the Global Forum had completed the enhanced monitoring process under the framework for ...
Jaarverslag 2025 inzake rulings met een internationaal karakter: Twee ‘BES vi-rulings’ toegewezen en categorie ‘BRNC-verzoeken’ niet meer opgenomen (Internationaal, Caribisch Nederland, Curaçao)
Onlangs is de jaarrapportage 2025 van de Nederlandse Belastingdienst aangeboden aan de Tweede Kamer. De jaarrapportage biedt inzicht in de realisatie van de doelstellingen en ambities die zijn vastgelegd in het jaarplan 2025 van de Belastingdienst. Tegelijkertijd is ook het Jaarverslag 2025 inzake rulings met een internationaal karakter aangeboden aan de Tweede Kamer. JAARVERSLAG 2025 RULINGS MET EEN INTERNATIONAAL KARAKTER Algemeen Rulings zijn afspraken tussen de Belastingdienst en een bepaalde ...
Two recommendations for Curaçao regarding the implementation of the standard on transparency and exchange of information on request. Curaçao takes note of the recommendations and plans to initiate further measures to address them
Today, Friday June 19th, 2026, the Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2026 Update has been released on the website of the OECD. In December 2025, the Global Forum published the Enhanced Monitoring Report on the Implementation of the EOIR Standard covering the first 25 monitored jurisdictions for which the Global Forum had completed the enhanced monitoring process under the framework for ...
OECD Working Paper on the implications of increased defence spending for subnational governments: Effects depend on various features of the intergovernmental fiscal relations system, such as revenue and spending assignments
On Wednesday June 10th, 2026, the report “Implications of increased defence spending for subnational governments” (2026) by L. de Mello and T. Ter-Minassian in the series OECD Working Papers on Fiscal Federalism was released on the website of the OECD. The ongoing increase in defence spending has important and uneven consequences for subnational governments, both through local economic spillovers and public-finance channels. The paper reviews evidence on national and local ...
Blog on the website of the OECD: “Home and away: When does working remotely across borders create a taxable presence?”
On the website of the OECD a blog has been started regarding (international) tax aspects of working remotely across borders: “Home and away: When does working remotely across borders create a taxable presence?” The central question dealt with in the blog is: As remote work crosses borders, where does tax follow? The blog explores how OECD guidance and the OECD Model Tax Convention help businesses navigate taxable presence and apply ...
