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 ...
New Head of Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes
Ms Maria José Garde, a Spanish national, has been appointed the new Head of Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), at the OECD Centre for Tax Policy and Administration in Paris, France. She will take up her duties on 23 March 2026. This has been announced with a news release on the website of the OECD. In this role, Ms ...
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 ...
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 ...
Antwoorden staatssecretaris op vragen inzake het bericht ‘Amerikaanse multinationals ontwijken Nederlandse bijheffing minimumbelasting’ (Nederland)
Op 5 februari 2024 heeft de staatssecretaris van Financiën (Fiscaliteit en Belastingdienst) aan de Tweede Kamer de beantwoording doen toekomen van de op 12 januari 2024 door het Tweede Kamerlid Van Eijk ingezonden vragen inzake het bericht ‘Amerikaanse multinationals ontwijken Nederlandse bijheffing minimumbelasting’. Het bedoelde bericht is op 11 januari 2024 verschenen op nos.nl (klik hier om naar dat bericht op nos.nl te gaan). De staatssecretaris heeft de vragen als ...
Wet minimumbelasting 2024 in het Staatsblad (Nederland)
Vandaag, woensdag 27 december 2023, is de Wet van 20 december 2023 tot invoering van een minimumbelasting en wijziging van de Algemene wet inzake rijksbelastingen en de Invorderingswet 1990 in verband met de implementatie van Richtlijn (EU) 2022/2523 van de Raad van 14 december 2022 tot waarborging van een mondiaal minimumniveau van belastingheffing voor groepen van multinationale ondernemingen en omvangrijke binnenlandse groepen in de Unie (PbEU 2022, L 328/1) (Wet ...
Wet minimumbelasting 2024 aangenomen door de Eerste Kamer (Nederland)
Op 19 december 2023 heeft de Eerste Kamer het (gewijzigd) wetsvoorstel Wet minimumbelasting 2024 na stemming bij zitten en opstaan aangenomen. Vóór stemden de fracties van OPNL, GroenLinks-PvdA, SGP, D66, CDA, Volt, PVV, SP, PvdD, VVD, ChristenUnie en 50PLUS. De fracties van FVD, JA21 en BBB stemde tegen. ACHTERGROND Het (initiële) voorstel van wet houdende, voluit, invoering van een minimumbelasting en wijziging van de Algemene wet inzake rijksbelastingen en de Invorderingswet 1990 ...
Nota naar aanleiding van het verslag (EK) inzake het wetsvoorstel Wet minimumbelasting 2024 (Nederland)
Op vrijdag 17 november jl. werd de nota naar aanleiding van het verslag van de vaste commissie voor financiën van de Eerste Kamer inzake het (gewijzigd) wetsvoorstel Wet minimumbelasting 2024 aangeboden aan de Eerste Kamer. Hierbij attenderen wij u op deze nota naar aanleiding van het verslag. De inbreng voor het tweede verslag is voorzien voor 28 november 2023. De plenaire behandeling door de Eerste Kamer van het wetsvoorstel is ...
Reacties NOB op wetsvoorstel Wet minimumbelasting 2024 (‘Pijler 2’) (Nederland)
Op 20 oktober 2023 heeft de Nederlandse Orde van Belastingadviseurs (NOB) haar reactie op de nota van wijziging bij wetsvoorstel Wet minimumbelasting 2024 gepubliceerd. Eerder gaf de NOB ook al reactie op het initieel ingediende wetsvoorstel en op de nota naar aanleiding van het verslag. Klik hier om naar de reacties op de website van de NOB te gaan. Hierbij attenderen wij u op de reacties van de NOB, zonder ...
Kamerbrief staatssecretaris over ontwikkelingen rondom Pijler 1: door recente ontwikkelingen kan op dit moment geen MLC ondertekend worden (Nederland)
In een brief d.d. 20 oktober 2023 informeert de Nederlandse staatssecretaris van Financiën (Fiscaliteit en Belastingdienst) over de meest recente ontwikkelingen rondom Pijler 1. Hieronder volgen enkele indicatieve frases uit de kamerbrief (enigszins geparafraseerd). De afgelopen jaren is binnen het Inclusive Framework (IF) georganiseerd door de Organisatie voor Economische Samenwerking en Ontwikkeling (OESO) gewerkt aan een herziening van het internationale belastingsysteem, omdat de vraag opkwam of de huidige internationale regels ...
Multilateraal Instrument (MLI) en Nederlandse belastingverdragen: stand van zaken per 1 oktober 2023 (Nederland)
Op 16 oktober 2023 heeft het (Nederlandse) Ministerie van Financiën het schema inzake het Multilateraal Instrument (MLI) en Nederlandse belastingverdragen met de stand van zaken per 1 oktober 2023 gepubliceerd op rijksoverheid.nl. In beginsel is het uitgangspunt dat dit schema elk kwartaal wordt geactualiseerd. Het MLI maakt het voor landen mogelijk op een snelle en efficiënte wijze hun belastingverdragen aan te passen om belastingontwijking tegen te gaan, zonder dat hiervoor ...
Nota van wijziging bij het wetsvoorstel Wet minimumbelasting 2024 (‘Pijler 2’) aangeboden aan de Tweede Kamer (Nederland)
Op 13 oktober 2023 is een nota van wijziging inzake het wetsvoorstel Wet Minimumbelasting 2024 aangeboden aan de Tweede Kamer. Deze nota van wijziging strekt tot het wettelijk verankeren van een aantal andere onderdelen van de administratieve richtsnoeren van februari 2023 in het wetsvoorstel. Deze onderdelen betreffen de definitie van kwalificerend belang, de belastinglatenties met betrekking tot het verkrijgen van een recht op verrekening van belasting en de verrekening van ...
OECD/G20 Inclusive Framework releases new Multilateral Convention to Implement Amount A of Pillar One addressing tax challenges of globalisation and digitalisation
The OECD/G20 Inclusive Framework on BEPS has released the text of a new multilateral convention (MLC) that updates the international tax framework to co-ordinate a reallocation of taxing rights to market jurisdictions, improve tax certainty, and remove digital service taxes. The publication of the convention moves the international community a step closer towards finalisation of the Two-Pillar Solution to address the tax challenges arising from the digitalisation and globalisation of ...
International community adopts multilateral convention to facilitate implementation of the global minimum tax Subject to Tax Rule
The OECD/G20 Inclusive Framework on BEPS has concluded negotiations on a multilateral instrument that will protect the right of developing countries to ensure multinational enterprises pay a minimum level of tax on a broad range of cross-border intra-group payments, including for services. This has been announced in a news release on the website of the OECD. The new Multilateral Convention to Facilitate the Implementation of the Pillar Two Subject to Tax ...
Sixth annual peer review report of BEPS Action 13: ‘Progress continues in strengthening tax transparency through Country-by-Country reporting’
The OECD has published the sixth annual peer review report of BEPS Action 13 (Country-by-Country reporting). The peer review report contains the latest outcomes of the implementation of BEPS Action 13 on the transparency of global operations of large MNEs, ‘demonstrating strong progress in international efforts’ according to a news release on the website of the OECD issued on the occasion of the release of the report. Further form the ...
Sixth annual peer review report BEPS Action 13 (Country-by-Country reporting): recommendation for Curaçao to take steps to ensure that the number of CbC reports received and exchanged are monitored (Curaçao)
The OECD has published the sixth annual peer review report of BEPS Action 13 (Country-by-Country reporting). The peer review report contains the latest outcomes of the implementation of BEPS Action 13 on the transparency of global operations of large MNEs. Click here for a link to the news release on the website of the OECD issued on the occasion of the release of the report. The BEPS Action 13 minimum standard ...
Sixth annual peer review report BEPS Action 13 (Country-by-Country reporting): no recommendations for Aruba as to the domestic legal and administrative framework or the exchange of information framework (Aruba)
The OECD has published the sixth annual peer review report of BEPS Action 13 (Country-by-Country reporting). The peer review report contains the latest outcomes of the implementation of BEPS Action 13 on the transparency of global operations of large MNEs. Click here for a link to the news release on the website of the OECD issued on the occasion of the release of the report. The BEPS Action 13 minimum standard ...
Tax challenges of digitalisation: Public comments received on Amount B under Pillar One relating to the simplification of transfer pricing rules
The OECD/G20 Inclusive Framework on BEPS received public comments on Amount B under Pillar One relating to the simplification of transfer pricing rules. This has been announced with a news release on the website of the OECD. On 17 July 2023, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the ...
Kamerbrief over de uitkomst van de vergadering van het Inclusive Framework van 10-12 juli over de herziening van het internationale belastingsysteem (Nederland)
Bij brief d.d. 4 september 2023 heeft de staatssecretaris van Financiën (Fiscaliteit en Belastingdienst) de Tweede Kamer geïnformeerd over de uitkomst van de vergadering van het Inclusive Framework van 10-12 juli over de herziening van het internationale belastingsysteem. In het OECD/G20 Inclusive Framework on BEPS (IF) georganiseerd door de Organisatie voor Economische Samenwerking en Ontwikkeling (OESO) is de afgelopen jaren intensief gewerkt aan de herziening van het internationale belastingsysteem. In ...
OECD invites public input on Amount B under Pillar One relating to the simplification of transfer pricing rules
As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy and following the agreed Outcome Statement, the OECD is seeking public comments on Amount B under Pillar One. This has been announced with a news release on the website of the OECD. Further from the news release: Amount B provides for a ...
138 Countries and jurisdictions agree historic milestone to implement global tax deal
Tuesday, July 11, 2023, 138 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) - representing over 90% of global GDP - agreed an Outcome Statement recognising the significant progress made and allowing countries and jurisdictions to move forward with historic, major reform of the international tax system. This has been announced with a news release on the website of the OECD. Further from the news release: The Two‐Pillar ...
OECD launches new version of the BEPS Multilateral Convention Matching Database to further support international tax co-operation
A new and improved version of the database supporting the application of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the "BEPS MLI") has been released and will allow tax authorities and other interested parties to make projections on how the MLI modifies a specific tax treaty. This has been announced with a news release on the website of the OECD. Further ...
Wetsvoorstel Wet minimumbelasting 2024 (‘Pijler 2’) aangeboden aan de Tweede Kamer. In pakket Belastingplan 2024 zal worden geregeld dat het wetsvoorstel ook op de BES-eilanden zal gelden (Nederland)
Het voorstel van wet houdende invoering van een minimumbelasting en wijziging van de Algemene wet inzake rijksbelastingen en de Invorderingswet 1990 in verband met de implementatie van Richtlijn (EU) 2022/2523 van de Raad van 14 december 2022 tot waarborging van een mondiaal minimumniveau van belastingheffing voor groepen van multinationale ondernemingen en omvangrijke binnenlandse groepen in de Unie (PbEU 2022, L 328/1) (Wet minimumbelasting 2024), is op 31 mei 2023 aangeboden ...
Tax challenges of digitalisation: Public comments received on compliance and tax certainty aspects of global minimum tax
The OECD has published the public comments received on the compliance and tax certainty aspects of the Pillar Two global minimum tax. This has been announced with a news release on the website of the OECD. On 20 December 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, ...
