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 ...
Consolidated Commentary to the Global Anti‑Base Erosion Model Rules provides comprehensive guidance on the interpretation and application of the GloBE Rules
On Thursday May 28th, 2026, the report ‘Consolidated Commentary to the Global Anti‑Base Erosion Model Rules (2026)’ of the Inclusive Framework on BEPS was released on the website of the OECD. Addressing the tax challenges arising from the digitalisation of the economy has been a key priority of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS). In October 2021, over 135 jurisdictions joined a ground-breaking plan to ...
OECD and IISD sign an agreement to strengthen co-operation on domestic resource mobilisation, deepening their work to address BEPS-related risks in mining and support countries in implementing international tax reforms
The International Institute for Sustainable Development (IISD) and the Organisation for Economic Co-operation and Development (OECD) have formalised their partnership with the signing of a Memorandum of Understanding (MoU) in the margins of the Platform for Collaboration on Tax’s 2026 Conference on Tax and Development, held on 2-3 March, in Tokyo, Japan. This has been announced with a news release on the website of the OECD. The agreement builds on ...
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 ...
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 ...
Tax certainty and Mutual Agreement Procedures: OECD released new statistics on tax disputes, showing positive outcomes but with challenges remaining. OECD also the results of the 2024 MAP and APA Awards and the 2025 Update of the Consolidated Information on Mutual Agreement Procedures
At the 7th OECD Tax Certainty Day held on Friday, October 31, 2025, the OECD released new statistics on Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangement (APAs), providing a comprehensive view of how jurisdictions resolve cross-border tax disputes and prevent double taxation. This has been announced with a news release on the website of the OECD. The MAP statistics form part of the BEPS Action 14 Minimum Standard and ...
Brazil signs the Multilateral BEPS Convention
Brazil signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the BEPS Convention), becoming the 106th jurisdiction to join the landmark agreement to strengthen tax treaties, which now covers around 2 000 bilateral tax treaties. This represents an important milestone in the implementation of treaty-related BEPS measures and the strengthening of the global tax treaty network. This has been announced with a ...
Argentina deposits its instrument of ratification of the Multilateral BEPS Convention
Argentina deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention), underlining its strong commitment to prevent the abuse of tax treaties and base erosion and profit shifting (BEPS) by multinational enterprises. The BEPS Convention will enter into force on 1 January 2026 for Argentina. This has been announced with a news release on the website ...
‘A Decade of the BEPS Initiative’ shows how the BEPS Project has changed the conversation on international tax
On Wednesday October 15, 2025, the report ‘A Decade of the BEPS Initiative’ was published on the website of the OECD. It concerns an Inclusive Framework Stocktake Report to G20 Finance Ministers and Central Bank Governors and shows how the BEPS Project has changed the conversation on international tax. Background The base erosion and profit shifting (BEPS) Project was designed to address concerns that the international tax system had not ...
Eighth peer review on BEPS Action 13: Progress continues in strengthening tax transparency through Country-by-Country Reporting
On Tuesday, September 23, 2025, the OECD released the latest annual peer review results on the implementation of BEPS Action 13 on Country-by-Country Reporting covering 142 Inclusive Framework on BEPS members. This has been announced with a news release on the website of the OECD. Click here to go to the page regarding this peer review report on the website of the OECD. The BEPS Action 13 minimum standard on Country-by-Country ...
Eighth peer review on BEPS Action 13 on Country-by-Country Reporting: Curaçao continues to meet all terms of reference, no recommendations issued
On Tuesday, September 23, 2025, the OECD released the latest annual peer review results on the implementation of BEPS Action 13 on Country-by-Country Reporting covering 142 Inclusive Framework on BEPS members. This has been announced with a news release on the website of the OECD. The BEPS Action 13 minimum standard on Country-by-Country reporting (CbC) requires tax administrations to collect and share detailed information on all large MNEs doing business ...
Eighth peer review on BEPS Action 13 on Country-by-Country Reporting: Aruba continues to meet all terms of reference, no recommendations issued
On Tuesday, September 23, 2025, the OECD released the latest annual peer review results on the implementation of BEPS Action 13 on Country-by-Country Reporting covering 142 Inclusive Framework on BEPS members. This has been announced with a news release on the website of the OECD. The BEPS Action 13 minimum standard on Country-by-Country reporting (CbC) requires tax administrations to collect and share detailed information on all large MNEs doing business ...
OECD releases revised BEPS Action 5 Transparency Framework and Exchange on Tax Rulings XML Schema
On Monday, September 8, 2025, the OECD released a set of revisions to the BEPS Action 5 minimum standard on the spontaneous exchange of information on tax rulings (the “transparency framework”). This has been announced with a news release on the website of the OECD. As part of its ongoing monitoring efforts, the OECD/G20 Inclusive Framework on BEPS has completed a review of the transparency framework’s effectiveness, in line with ...
Antigua and Barbuda signs the Multilateral BEPS Convention, reducing opportunities for tax avoidance by multinational enterprises
Antigua and Barbuda signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the BEPS Convention) at a signing ceremony held in Paris on Wednesday, becoming the 105th jurisdiction to join the landmark agreement to strengthen tax treaties, which now covers around 2000 bilateral tax treaties. This represents an important milestone in the implementation of treaty-related BEPS measures and the strengthening of the ...
Masterclass georganiseerd over de mondiale minimumbelasting op winsten van multinationals (Suriname)
Op woensdag 17 juli jl. vond een masterclass ‘Pillar 2 Global Minimum Tax: Gevolgen en opportunity’s voor Suriname’ plaats in het Assuria Event Center. Zo is bekendgemaakt met een nieuwsbericht op de algemene website van de overheid van Suriname. De masterclass werd georganiseerd door de Belastingdienst Suriname in samenwerking met Shyamnarain Associates en Staatsolie Maatschappij Suriname. Pijler 2 en Suriname In het bovenbedoelde nieuwsbericht van 17 juli 2024 wordt naar voren ...
Wijziging Belastingregeling Nederland Curaçao in het Staatsblad (Curaçao)
Vandaag, vrijdag 12 juli 2024, is de Rijkswet van 26 juni 2024 tot wijziging van de Belastingregeling Nederland Curaçao 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, uitgegeven en geplaatst in het Staatsblad van het Koninkrijk der Nederlanden, jaargang 2024, nr. 215 (Stb. 2024, 215). Hierbij attenderen wij u op ...
Wijziging Belastingregeling Nederland Curaçao door de Eerste Kamer als hamerstuk afgedaan (Curaçao)
De Eerste Kamer heeft het voorstel van Rijkswet tot wijziging van de Belastingregeling Nederland Curaçao (BRNC) in verband met de implementatie van de uitkomsten van het Base Erosion and Profit Shifting project van de Organisatie voor Economische Samenwerking en Ontwikkeling vandaag, dinsdag 25 juni 2024, als hamerstuk afgedaan. Op 18 juni 2024 had de Eerste Kamercommissie voor Financiën reeds een blanco verslag uitgebracht. Zo blijkt uit mededelingen op de website ...
Inclusive Framework on BEPS taking further steps on the implementation of the Two-Pillar Solution: release of supplementary elements relating to the report on Amount B of Pillar One and guidance to ensure consistent implementation and application of the global minimum tax under Pillar Two
On Monday, June 17, 2024, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) released supplementary elements relating to the report on Amount B of Pillar One and guidance to ensure consistent implementation and application of the global minimum tax under Pillar Two. This has been announced in a news release on the website of the OECD. Further from the news release: Amount B of Pillar One A report on Amount B, ...
Wijziging Belastingregeling Nederland Curaçao aangenomen door de Tweede Kamer (Curaçao)
Het voorstel van Rijkswet tot wijziging van de Belastingregeling Nederland Curaçao (BRNC) in verband met de implementatie van de uitkomsten van het Base Erosion and Profit Shifting project van de Organisatie voor Economische Samenwerking en Ontwikkeling is gisteren, dinsdag 11 juni 2024, door de Tweede Kamer aangenomen (zie deze pagina op de website van de Tweede Kamer inzake de stemming over dit wetsvoorstel). Het plenair debat inzake het onderhavige wetsvoorstel ...
Motie ingediend tijdens het plenair debat inzake het voorstel van Rijkswet tot wijziging van de Belastingregeling Nederland Curaçao: verzoek aan de Koninkrijksregering (RMR) om in overleg te treden met Curaçao om te faciliteren dat belastingverdragen van Curaçao op passende wijze en zonder onnodige belemmeringen worden geratificeerd (Curaçao)
Vandaag, woensdag 5 juni 2024, heeft in de Tweede Kamer het plenair debat plaatsgevonden inzake het voorstel van Rijkswet tot wijziging van de Belastingregeling Nederland Curaçao (BRNC) in verband met de implementatie van de uitkomsten van het Base Erosion and Profit Shifting project van de Organisatie voor Economische Samenwerking en Ontwikkeling vindt plaats op woensdag 5 juni 2024 (overmorgen). Bij het debat waren ook de bijzonder gedelegeerden van de Staten ...
Aanstaande woensdag 5 juni plenair debat voorstel van Rijkswet tot wijziging van de Belastingregeling Nederland Curaçao (Curaçao)
Het plenair debat in de Tweede Kamer inzake het voorstel van Rijkswet tot wijziging van de Belastingregeling Nederland Curaçao (BRNC) in verband met de implementatie van de uitkomsten van het Base Erosion and Profit Shifting project van de Organisatie voor Economische Samenwerking en Ontwikkeling vindt plaats op woensdag 5 juni 2024 (overmorgen). Zo blijkt uit de agendering van dat debat op de website van de Tweede Kamer. Er is spreektijd ...
Statendelegatie zal aanwezig zijn bij het plenair debat van de Tweede Kamer inzake het voorstel van Rijkswet tot wijziging van de Belastingregeling Nederland Curaçao (Curaçao)
Tijdens de inderhaast ingelaste vergadering van de Staten van Curaçao van afgelopen dinsdag 28 mei is besloten dat een delegatie van de Staten aanwezig zullen zijn bij het plenaire debat van (vooralsnog) volgende week woensdag 5 juni in de Tweede Kamer inzake het voorstel van Rijkswet tot wijziging van de Belastingregeling Nederland Curaçao (BRNC) in verband met de implementatie van de uitkomsten van het Base Erosion and Profit Shifting project ...
Nota naar aanleiding van het verslag van de Staten van Curaçao inzake het wetsvoorstel tot wijziging van de Belastingregeling Nederland Curaçao aangeboden aan de Tweede Kamer. Aanstaande donderdag in procedurevergadering van de vaste commissie voor Financiën van de Tweede Kamer (Curaçao)
Bij brief d.d. 27 mei 2024 heeft de staatssecretaris van Financiën (Fiscaliteit en Belastingdienst) de nota naar aanleiding van het verslag van de Staten van Curaçao inzake het voorstel van Rijkswet tot wijziging van de Belastingregeling Nederland Curaçao 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 aangeboden aan de voorzitter ...
Latest peer review results on the implementation of the BEPS Action 6 minimum standard (Prevention of Tax Treaty Abuse)
Members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) continue to make steady progress in the implementation of the BEPS package to tackle international tax avoidance, as the OECD released the latest peer review report on Wednesday, March 20, 2024, assessing jurisdictions' efforts to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project. A revised peer review document forming the basis of the assessment ...
Peer review on implementation BEPS Action 6 minimum standard (Prevention of Tax Treaty Abuse): No jurisdiction has raised any concerns about their agreements with Curaçao
On Wednesday, March 20, 2024, the OECD released the latest peer review report assessing jurisdictions' efforts to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project. A revised peer review document forming the basis of the assessment of the BEPS Action 6 minimum standard was also released on Wednesday. This has been announced in a news release dated March 20, 2024, on the website of ...
Peer review on implementation BEPS Action 6 minimum standard (Prevention of Tax Treaty Abuse): No jurisdiction has raised any concerns about Aruba
On Wednesday, March 20, 2024, the OECD released the latest peer review report assessing jurisdictions' efforts to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project. A revised peer review document forming the basis of the assessment of the BEPS Action 6 minimum standard was also released on Wednesday. This has been announced in a news release dated March 20, 2024, on the website of ...
