International tax

To support the implementation of the Global Minimum Tax (GMT) and mitigate the impact of any potential delays in the availability of fully operational filing portals or exchange relationships, jurisdictions implementing the GMT from 2024 (“2024 Implementing Jurisdictions”) have agreed a common understanding to preserve the administrative and compliance benefits of the central filing mechanism for the GloBE Information Return (GIR). This has been announced with a news release on ...

A new OECD report provides policymakers with hands-on tools to improve value for money from investment tax incentives, particularly in developing and emerging economies. This has been announced with a news release on the website of the OECD. A Practical Guide to Investment Tax Incentives offers concrete advice across the policy lifecycle, supporting policymakers and practitioners make informed choices, balance trade-offs and prioritise reforms. The report underlines the importance of ...

The OECD has released a new implementation toolkit to support tax administrations in applying the Global Minimum Tax in a consistent and co‑ordinated way, reducing administrative and compliance burdens. This has been announced with a news release on the website of the OECD. The Global Minimum Tax Implementation Toolkit released on Thursday, April 30, 2026, serves as a roadmap for tax administrations and tax policy officials by setting out a ...

Effective tax rates on labour income increased across OECD countries in 2025, especially for households with children, according to a new OECD report ‘Taxing Wages 2026: The Progressivity of Labour Taxation in OECD Countries’ released on Wednesday April 22, 2026. This has been announced with a news release on the website of the OECD (click here to go to the report on the website of the OECD). This annual publication ...

This week, the OECD Secretary-General April 2026 Tax Report was presented to the G20 Finance Ministers and Central Bank Governors. This report sets out recent developments in international tax co-operation, including the OECD’s support of G20 priorities such as the implementation of the BEPS minimum standards, the global minimum tax framework, and tax transparency. It was prepared by the OECD ahead of the First G20 Finance Ministers and Central Bank ...

Bij Landsbesluit van 13 januari 2020 is de Sector-directeur Fiscale Zaken van het Ministerie van Financiën, gemachtigd om de openbare rechtspersoon Curaçao te vertegenwoordigen bij de ondertekening van de aan het landsbesluit gehechte overeenkomst ter uitvoering van artikel 4 van het Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van de Nederlandse Antillen en de Regering van de Verenigde Staten van Amerika inzake de uitwisseling van gegevens met betrekking tot ...

Voor multinationals wordt het moeilijker om te profiteren van belastingvoordelen van Europese regels door uitspraken van het Europese Hof van Justitie. Wereldwijd kan het profijt van het omsluizen van hun inkomen via brievenbusfirma’s wel met 20 procent dalen. Wanneer ook niet EU-lidstaten meedoen wordt het effect groter. Dat blijkt uit een rapport van het Centraal Planbureau (CPB): ‘Limitation of holding structures for intra-EU dividends: A blow to tax avoidance?’, zo ...

The OECD has published two self-assessment maturity models on tax debt management and the reduction of compliance burdens, both critical areas for successful tax administration. Maturity models set out descriptions of capabilities and performance in a particular function or set of activities across a number of levels of increasing maturity, in the case of these models from an emerging to an aspirational level. These models, the first in a new ...

As part of continuing efforts to address BEPS concerns, the Inclusive Framework on BEPS (Inclusive Framework) has now assessed 112 jurisdictions' progress in spontaneously exchanging information on tax rulings, in accordance with Action 5 of the OECD/G20 BEPS package. This includes the first review for newer members of the Inclusive Framework, as well as certain developing countries that had requested additional time and were deferred from the previous years' peer ...

The Inclusive Framework on BEPS has released additional interpretative guidance to give greater certainty to tax administrations and MNE Groups on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13). The new guidance makes clear that, under the BEPS Action 13 minimum standard, the automatic exchange of CbC reports filed under local filing rules is not intended. The release of the report was announced in a press release ...

Tax revenues in advanced economies reached a plateau during 2018, with almost no change seen since 2017, according to new OECD research. This ends the trend of annual increases in the tax-to-GDP ratio seen since the financial crisis. The 2019 edition of the OECD’s annual Revenue Statistics publication shows that the OECD average tax-to-GDP ratio was 34.3% in 2018, virtually unchanged since the 34.2% in 2017. The release of the report was ...

With a press release dated 3 December 2019, the OECD informed that it received the public comments on certain aspects of the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two. Interested parties were invited on 8 November 2019 to provide comments on the relevant aspects. The OECD is grateful to the commentators for their input and has published the public comments received. For more information, click here to go to ...

Tuesday 26th of November marked an important milestone for the Organisation for Economic Co-operation and Development and the United Nations Development Programme Tax Inspectors Without Borders initiative (TIWB) with the launch of a project on automatic exchange of information (AEOI). The project, which will be co-ordinated with the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), was unveiled during its 10th Anniversary Meeting in Paris, France. This ...

On 26-27 November, the 10th Anniversary Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) in Paris brought together more than 500 delegates from 131 member jurisdictions for renewed discussions on efforts to advance the tax transparency agenda. This was announced in a press release on the website of the OECD. From the press release: Ten years since the G20 declared the end of banking ...

The OECD is now gathering input for the tenth batch of Stage 1 dispute resolution peer reviews, according to a press release on the website of the OECD. This tenth batch includes the peer review of Aruba. From the press release: Improving the tax treaty dispute resolution process is a top priority of the BEPS Project. The Mutual Agreement Procedure (MAP) peer review and monitoring process under Action 14 of ...

On 12 November 2019, the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published eight peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). This was announced in a press release published on the website of the OECD. From the press release: These reports are part of the second round of Global Forum reviews, which ...

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat is seeking public comments on certain aspects of the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two. This was announced in a press release published on the website of the OECD. From the press release: The consultation document (available soon in French) focuses on specific technical issues in respect of the GloBE proposal where input ...

On 12 November 2019, the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published eight peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR). The release of the reports was announced in a press release published on the website of the OECD. These reports are part of the second round of Global Forum reviews, which ...

The OECD/G20 Inclusive Framework on BEPS has released additional interpretative guidance to give greater certainty to tax administrations and MNE Groups on the implementation and operation of Country-by-Country (CbC) Reporting (BEPS Action 13). This was announced in a press release on the website of the OECD. From the press release: The new guidance includes questions and answers on, amongst other topics, the treatment of dividends received, the operation of local ...

As part of BEPS Action 5 to curb harmful tax practices, jurisdictions may only maintain preferential regimes if certain "substantial activities" requirements are met. In order to ensure a level playing field, these requirements must also apply to jurisdictions with zero or only nominal tax rates. As a result, the Inclusive Framework on BEPS decided in November 2018 to resume the application of the substantial activities requirement for no or ...

The Government of Barbados, the Caribbean Development Bank (CDB) and the International Monetary Fund (IMF) organized the 9th Caribbean Forum in Barbados on 6 November 2019, as announced on the website of the IMF. The event brought together senior policymakers, public, private, and multilateral development partners to explore avenues for regional transformation to achieve sustainable and inclusive growth. Panel discussions will focus on leveraging institutional arrangements to boost regional integration, ...

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD is seeking public comments on a Secretariat Proposal for a "Unified Approach" under Pillar One. This public consultation meeting will focus on the key questions identified in the consultation document and issues raised in the written submissions received as part of the consultation process, as was announced in a press release on the website of the OECD. For ...

The work on BEPS Action 14 continues with the publication of the sixth round of stage 1 peer review reports, as announced on 24 October 2019 in a press releases on the website of the OECD. Each report assesses a country’s efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project. From the press release: The reports of Argentina, Chile, Colombia, Croatia, India, Latvia, ...

In response to a request from the APEC Finance Ministers, the OECD presented the report Combatting Tax Crimes More Effectively in APEC Economies at the APEC meetings underway in Santiago (Chile), as was announced with a press release on the website of the OECD. Recognising the critical role that the fight against tax crimes and other illicit financial flows plays in building resilient economies, the report was called for in APEC's Cebu Action ...

On 9 October 2019 the OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors was released. From the Overview in the report: “Overview G20 support for modernising the international tax rules has been instrumental over the past 10 years in ending bank secrecy, considerably improving tax co-operation, and strengthening the rules to counter base erosion and profit shifting (BEPS) by multinational companies. However, further progress is needed ...

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (the Inclusive Framework), the OECD is seeking public comments on a Secretariat Proposal for a "Unified Approach" under Pillar One. This was announced in a press release dated 9 October 2019 published on the website of the OECD. From the press release: Background The Programme of Work (PoW) adopted by the Inclusive Framework on BEPS at its meeting of 28-29 ...

On 9 October 2019, the OECD Secretariat published a proposal to advance international negotiations to ensure large and highly profitable Multinational Enterprises, including digital companies, pay tax wherever they have significant consumer-facing activities and generate their profits. This was announced in a press release published on the website of the OECD. From the press release: The new OECD proposal brings together common elements of three competing proposals from member countries, and is ...

The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking feedback from the public on a draft toolkit designed to help developing countries in the implementation of effective transfer pricing documentation requirements. This was announced in a press release published on the website of the OECD. From the press release: Transfer pricing documentation is necessary for effective implementation ...

Tax Inspectors Without Borders (TIWB) assistance has delivered nearly USD 500 million in additional revenue for developing countries through April 2019, according to the latest TIWB annual report, as announced in a press release dated 25 September 2019 published on the website of the OECD. The release of the report was already announced in a press release dated 18 September 2019. From the press release dated 25 September 2019: The ...

Taxing polluting sources of energy is an effective way to curb emissions that harm the planet and human health, and the income generated can be used to ease the low-carbon transition for vulnerable households. Yet 70% of energy-related CO2 emissions from advanced and emerging economies are entirely untaxed, offering little incentive to move to cleaner energy, according to a new OECD report as announced in a press release published on ...