OECD tax report to G20 Finance Ministers. Includes status regarding Aruba, Curaçao and Sint Maarten
On 22 July 2018, the OECD Secretary-General report to the G20 Finance Ministers and Central Bank Governors was published on the website of the OECD. The report contains two parts. Part I is a report on the activities and achievements of the OECD’s tax agenda, and is made of two subparts: looking back at significant achievements and looking ahead at the further progress needed, in particular through the OECD/G20 Inclusive ...
BEPS Action 13: OECD releases CbC reporting implementation status and exchange relationships between tax administrations
On 11 October 2017, the OECD announced that a further step was taken to implement Country-by-Country Reporting in accordance with the BEPS Action 13 minimum standard, through activations of automatic exchange relationships under the Multilateral Competent Authority Agreement on the Exchange of CbC Reports ("the CbC MCAA"). Over 1000 automatic exchange relationships have now been established among jurisdictions committed to exchanging CbC Reports as of mid-2018, including those between EU Member States ...