Two countries added to the EU list of non-cooperative jurisdictions for tax purposes, three removed
On Tuesday February 17, 2026, the Council of the European Union updated the EU list of non-cooperative jurisdictions for tax purposes. The Council added two countries – Turks and Caicos Islands and Viet Nam – to the EU list of non-cooperative jurisdictions for tax purposes. At the same time, the Council removed three countries – Fiji, Samoa and Trinidad and Tobago – from the list as they now comply with ...
Jurisdictions make further progress in addressing harmful tax practices and strengthening transparency (BEPS Action 5)
The latest peer review results on preferential tax regimes and no or only nominal tax jurisdictions highlight continued progress by jurisdictions worldwide to ensure their tax systems do not enable harmful tax practices and enhance transparency, in line with the BEPS Action 5 minimum standard. This has been announced with a news release on the website of the OECD. New conclusions on four regimes During its meeting in November 2025, ...
OECD releases revised version of the Manual on Effective Mutual Agreement Procedures (MEMAP) to strengthen tax treaty dispute resolution
The OECD released updated guidance by the Inclusive Framework on BEPS, aimed at improving tax certainty by helping tax administrations and taxpayers resolve cross-border tax treaty disputes in an efficient, effective and timely manner. This has been announced with a news release on the website of the OECD. The Manual on Effective Mutual Agreement Procedures (MEMAP): 2026 Edition serves as a roadmap for navigating the Mutual Agreement Procedures (MAP) and includes practical ...
OECD publishes blog on capacity building and empowering tax officials through accessible learning
The OECD published a blog on capacity building and empowering of tax officials through accessible learning, hosted by officals of Centre for Tax Policy and Administration. This has been announced with a news release on the website of the OECD. Further from the news release: Effective, fair and modern tax systems are essential for sustainable development. They enable governments to mobilise domestic resources, deliver public services, strengthen the social contract ...
Tax and business leaders gather at OECD to advance global dialogue on future-ready VAT systems amid digital transformation
The OECD Global Forum on VAT held its sixth meeting in Paris, France, on 26-28 January 2026, bringing together more than 300 representatives from 104 jurisdictions, international organisations, businesses, and other stakeholders to advance international dialogue on efficient, future-ready VAT systems in the context of digital transformation. This has been announced with a news release on the website of the OECD. Discussions highlighted the importance of global co-ordination on VAT ...
OECD publishes fourth batch of updated transfer pricing country profiles
On January 22, 2026, the OECD released the fourth batch of updated transfer pricing country profiles. This has been announced with a news release on the website of the OECD. The information contained in these profiles is intended to clearly reflect the current state of countries' legislation and to indicate to what extent their rules follow the OECD Transfer Pricing Guidelines. These country profiles focus on countries' domestic legislation regarding ...
Belastingverdrag voor Curaçao met Cyprus treedt op 28 februari 2026 in werking (Curaçao)
De bepalingen van het Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Cyprus 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) (Washington, 23 april 2025) (Trb. 2025, 40) zullen ingevolge artikel 28, eerste lid, van het Verdrag op 28 februari 2026 in werking treden. Zo is op 28 ...
Presentatie van het CRS seminar van 20 januari 2026 inzake New Guidance Notes op de website van het ministerie: Self-certification for New Entity Accounts, Tax Identification Numbers, CRS circumvention schemes en ‘CRS 2.0’ (Curaçao)
Op de website van het Ministerie van Financiën is de powerpoint-presentatie geplaatst van het op 20 januari 2026 georganiseerde CRS seminar inzake de ‘New Guidance Notes’ (de nieuwe CRS leidraden). Meer specifiek betrof het seminar een status update en de onderwerpen ‘Self-certification for New Entity Accounts/No reliance on GIIN’, ‘Tax Identification Numbers’, CRS circumvention schemes’ en ‘CRS 2.0’. Hierbij attenderen wij (red. CFN) u op deze presentatie. Leidraden De ‘Common ...
Report ‘Digital Continuous Transactional Reporting for Value Added Tax’ published on the website of the OECD
On January 10, 2026, the report ‘Digital Continuous Transactional Reporting for Value Added Tax – Policy and Design Considerations for Introduction and Operation’ has been published on the website of the OECD. This report examines the design and operation aspects of digital continuous transactional reporting (DCTR) regimes for value added tax (VAT). It has been prepared in the context of a growing number of jurisdictions worldwide that have adopted or ...
Overzicht van ontwerpverdragen (verdragen in voorbereiding), peildatum 1 januari 2026. Verdrag met Caricom ten behoeve van een geassocieerd lidmaatschap voor Aruba nieuw op de lijst
Bij brief d.d. 15 januari 2026 heeft de minister van Buitenlandse Zaken het overzicht van ontwerpverdragen waarover thans wordt onderhandeld (verdragen in voorbereiding, met peildatum 1 januari 2026) aangeboden aan de Tweede Kamer. Deze lijst bevat onder andere – naast onder meer investeringsverdragen en luchtvaartverdragen – een aantal in onderhandeling zijnde fiscale inlichtingenverdragen, belastingverdragen en verdragen tot wederzijdse administratieve bijstand in douanezaken ten behoeve van één of meer Caribische landen ...
Europese Commissie erkent het IF-akkoord over het ‘Side-by-Side-pakket’ inzake de wereldwijde minimumbelasting en bevestigt de toepassing daarvan op de Pijler 2-richtlijn
De Europese Commissie erkent het binnen het Inclusive Framework van de Organisatie voor Economische Samenwerking en Ontwikkeling (OESO) bereikte akkoord van 5 januari 2026 inzake het zogenoemd ‘Side-by-Side-pakket’ met betrekking tot de wereldwijde minimumbelasting (Pijler 2) en bevestigt de toepassing daarvan op de Pijler 2-richtlijn (Richtlijn (EU) 2022/2523). Zo blijkt uit Commission Notice C/2026/253 d.d. 12 januari 2026, die als volgt luidt (zonder voetnoten!): “Commission Notice The OECD Inclusive Framework ...
Commissie voor Koninkrijksrelaties en Interparlementaire Betrekkingen van de Staten heeft vergaderd over de wijziging van de Belastingregeling Nederland Sint Maarten (Sint Maarten)
Afgelopen dinsdag 13 januari heeft de Commissie voor Koninkrijksrelaties en Interparlementaire Betrekkingen (CKAIR) van de Staten van Sint Maarten vergaderd over het voorstel van rijkswet tot wijziging van de Belastingregeling Nederland Sint Maarten in verband met de implementatie van de uitkomsten van het Base Erosion and Profit Shifting project van de Organisatie voor Economische Samenwerking en Ontwikkeling alsmede enige overige wijzigingen (IS/256/2025-2026 dated October 30, 2025). Zo blijkt uit berichten ...
Akkoord binnen het Inclusive Framework over een ‘Side-by-Side-pakket’ met betrekking tot de wereldwijde minimumbelasting (Pijler 2)
Op 5 januari 2026 is binnen het Inclusive Framework van de Organisatie voor Economische Samenwerking en Ontwikkeling (OESO) een akkoord bereikt in de vorm van een zogenoemd ‘Side-by-Side-pakket’ met betrekking tot de wereldwijde minimumbelasting (Pijler 2). Dit is bekendgemaakt met een nieuwsbericht op de website van de OESO. Het Side-by-Side-pakket bevat maatregelen waarmee bepaalde belastingstelsels onder voorwaarden kunnen worden gekwalificeerd als equivalent aan Pijler 2. Daarnaast bevat het pakket afspraken ...
Policy brief “Tax policy reforms in low- and middle-income jurisdictions” published
On December 16, 2025, the OECD Policy Brief “Tax policy reforms in low- and middle-income jurisdictions” has been published on the website of the OECD. This policy brief reviews the tax policy reforms introduced by the 31 low- and middle-income jurisdictions that responded to the OECD’s annual tax policy reform questionnaire and were also covered in Tax Policy Reforms 2025: OECD and Selected Partner Economies, which covered 86 jurisdictions this year ...
New peer review results show strong compliance with BEPS Action 5 minimum standard on the exchange of information on tax rulings
On December 17, 2025, the 2024 Peer Review Reports on the Exchange of Information on Tax Rulings have been published on the website of the OECD. 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 standard is the transparency ...
Peer review report 2024 on the exchange of information on tax rulings: Sint Maarten has met all aspects of the terms of reference for the calendar year 2024, no recommendations are made
On December 17, 2025, the 2024 Peer Review Reports on the Exchange of Information on Tax Rulings have been published on the website of the OECD. 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 standard is the transparency ...
Peer review report 2024 on the exchange of information on tax rulings: Curaçao has met all aspects of the terms of reference for the calendar year 2024, except for (i) identifying rulings within the scope of the framework and under which category they fall, and (ii) completing exchanges in accordance with the timelines. The two recommendations received in the prior report remain in place
On December 17, 2025, the 2024 Peer Review Reports on the Exchange of Information on Tax Rulings have been published on the website of the OECD. 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 standard is the transparency ...
Peer review report 2024 on the exchange of information on tax rulings: Aruba has met all aspects of the terms of reference for the calendar year 2024, no recommendations are made
On December 17, 2025, the 2024 Peer Review Reports on the Exchange of Information on Tax Rulings have been published on the website of the OECD. 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 standard is the transparency ...
Revenue Statistics 2025 published: Disentangling Personal Income Tax Revenue in OECD Countries. Higher revenues from labour taxes drove tax revenues among OECD countries to their highest-ever level in 2024
Higher revenues from labour taxes drove tax revenues among OECD countries to their highest-ever level in 2024, according to a new OECD report ‘Revenue Statistics 2025’. This has been announced with a news release on the website of the OECD. On December 9, 2025, the report ‘Revenue Statistics 2025: Disentangling Personal Income Tax Revenue in OECD Countries’ has been published on the website of the OECD. Data on government sector ...
Verslag van de vaste commissie voor Financiën van de Tweede Kamer inzake het voorstel van rijkswet tot wijziging van de Belastingregeling Nederland Sint Maarten
Op 11 december 2025 is het verslag van de vaste commissie voor Financiën van de Tweede Kamer vastgesteld inzake het voorstel van rijkswet tot wijziging van de Belastingregeling Nederland Sint Maarten in verband met de implementatie van de uitkomsten van het Base Erosion and Profit Shifting project van de Organisatie voor Economische Samenwerking en Ontwikkeling alsmede enige overige wijzigingen. Het onderhavige voorstel van rijkswet tot wijziging van de Belastingregeling Nederland ...
Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2025
On December 2, 2025, the Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2025 has been published on the website of the OECD. Enhanced Monitoring Report on the Implementation of the EOIR Standard The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which 172 jurisdictions participate on an ...
OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025
On December 2, 2025, the OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 has been published on the website of the OECD. The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 170 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the ...
Nederland en Thailand ondertekenen nieuw belastingverdrag, maar zal alleen gelden voor het Europese deel van Nederland. Wel mogelijkheid van uitbreiding tot andere delen van het Koninkrijk (Nederland)
Op vrijdag 21 november 2025 hebben de ministers van Buitenlandse Zaken van Nederland en Thailand in Brussel een nieuw belastingverdrag ondertekend. Het, voluit, Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Thailand 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) (Brussel, 21 november 2025) is op 2 december 2025 gepubliceerd in het ...
OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 – Curaçao
On December 2, 2025, the OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 has been published on the website of the OECD. The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 170 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the ...
OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 – Aruba
On December 2, 2025, the OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 has been published on the website of the OECD. The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 170 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the ...
Aruba one of the “monitored jurisdictions” in the 2025 Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request
On December 2, 2025, the Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2025 has been published on the website of the OECD. The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which 172 jurisdictions participate on an equal footing. Its members monitor and peer review the implementation ...
OECD report Corporate Tax Statistics 2025 published. Corporate tax revenues rise as global corporate tax rates continue to stabilise, new OECD data show
Corporate tax revenues have increased while statutory corporate tax rates have remained stable, according to new OECD data. This has been announced with a news release published on the website of the OECD on the occassion of the release on Tuesday, November 25, 2025, of the OECD report Corporate Tax Statistics 2025. Corporate Tax Statistics Corporate Tax Statistics is an OECD flagship publication on corporate income tax, and includes information on ...
Rijksministerraad stemt in met het Verdrag met de Caribische Gemeenschap (Caricom) inzake de voorwaarden voor het aan Curaçao verlenen van de status van geassocieerd lid (Curaçao)
Afgelopen vrijdag 21 november 2025 heeft de Rijksministerraad ingestemd met het op 28 juli 2024 te Grand Anse getekende Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Caribische Gemeenschap tot vaststelling van de voorwaarden voor het verlenen aan Curaçao van de status van geassocieerd lid van de Caribische Gemeenschap (Trb. 2025, 79; hierna: het Verdrag). Zo blijkt uit de besluitenlijst van de Rijksministerraadvergadering van afgelopen vrijdag (zie ...
Heads of tax administrations agree further work on collaborative projects to reduce compliance burdens and deepen co-operation in tackling tax gaps
The OECD Forum on Tax Administration (FTA) held its 18th annual Plenary meeting in Cape Town, South Africa, on 18-20 November 2025, bringing together tax commissioners and delegates from 49 jurisdictions, as well as representatives from international organisations, regional tax administration bodies, business and academia. Commissioners and delegates from three African non-FTA member tax administrations also actively participated in the event. This has been announced with a news release on ...
OECD Report to the G20: Enhancing Simplicity to Foster Tax Certainty and Growth
On Tuesday, November 18, 2025, the OECD Report to the G20 Enhancing Simplicity to Foster Tax Certainty and Growth has been released on the website of the OECD. Taxation of cross-border investment activity is inherently more complex than tax compliance relating to purely domestic activity, because of the interaction of multiple tax regimes and tax administrations. That inherent complexity can be mitigated by effective multilateral co-operation, which can reduce the ...
