On Monday, March 14, 2022, the OECD/G20 Inclusive Framework on BEPS released the Commentary on the GloBE Rules, which provides MNEs and governments with detailed and comprehensive technical guidance on the operation and intended outcomes under the rules. The next step in the work on the GloBE rules turns to the development of the Implementation Framework as agreed under the Detailed Implementation Plan set out in the October Statement. To inform the ...
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Tax challenges of digitalisation: public comments received on tax certainty aspects of Amount A under Pillar One
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Tax challenges of digitalisation: OECD invites public input on tax certainty aspects of Amount A under Pillar One
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Tax challenges of digitalisation: Public comments received on the regulated financial services exclusion under Amount A of Pillar One
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Tax challenges of digitalisation: OECD invites public input on the regulated financial services exclusion under Amount A of Pillar One
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Tax challenges arising from digitalisation: Public comments received on the extractives exclusion under Pillar One Amount A
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Tax challenges arising from digitalisation: Public comments received on the draft rules for scope under Pillar One Amount A
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Tax challenges of digitalisation: OECD invites public input on extractives exclusion under Amount A of Pillar One
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Tax challenges of digitalisation: Public comments received on the Implementation Framework of the global minimum tax
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Tax Challenges of Digitalisation: OECD invites public input on the draft rules for scope under Amount A of Pillar One
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New results on the prevention of tax treaty shopping show progress continues with the implementation of international tax avoidance measures
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Fourth Peer Review Report on Treaty Shopping (BEPS Action 6): No jurisdiction has raised any concerns about their agreements with Curaçao
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Fourth Peer Review Report on Treaty Shopping (BEPS Action 6): No jurisdiction has raised any concerns about Aruba
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Tax challenges of digitalisation: OECD invites public input on the Implementation Framework of the global minimum tax
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OECD releases detailed technical guidance on the Pillar Two model rules for 15% global minimum tax
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Countries continue the successful implementation of international standards on harmful tax practices and tax dispute resolution
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Tax dispute resolution – MAP peer review report (Stage 2): Curaçao meets all of the elements of the Action 14 Minimum Standard and solved all of the identified deficiencies
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OECD releases latest edition of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
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Over 130 jurisdictions comprehensively reviewed in the latest BEPS Action 5 peer review on tax rulings
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BEPS Action 5 peer review on tax rulings: Sint Maarten has met all aspects of the terms of reference for the calendar year 2020 that can be met in the absence of rulings being issued in practice, no recommendations are made (Sint Maarten)
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BEPS Action 5 peer review on tax rulings: Curaçao has met all aspects of the terms of reference for the year 2020 except for identifying rulings within the scope of the transparency framework and under which category of rulings they fall and completing exchanges of information on rulings in accordance with the timelines. Curaçao receives recommendations (Curaçao)
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BEPS Action 5 peer review on tax rulings: Aruba has met all aspects of the terms of reference for the year 2020 that can be met in the absence of rulings being issued in practice, no recommendations are made (Aruba)
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New mutual agreement procedure statistics on the resolution of international tax disputes released on OECD Tax Certainty Day
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Progress continues in making tax dispute resolution more effective and in improving tax transparency through Country-by-Country reporting
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Fourth annual peer review of BEPS Action 13 considering implementation of the CbC reporting minimum standard: Curaçao has fully implemented the BEPS Action 13 minimum standard and meets all of the terms of reference
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Fourth annual peer review of BEPS Action 13 considering implementation of the CbC reporting minimum standard: recommendations for Aruba
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Public comments received on proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles
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OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (April 2021)
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OECD releases new peer review results on the prevention of tax treaty shopping under the BEPS Action 6 minimum standard
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Peer review report assessing jurisdictions’ efforts to prevent tax treaty shopping (BEPS Action 6) – Curaçao
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Peer review report assessing jurisdictions’ efforts to prevent tax treaty shopping (BEPS Action 6) – Aruba
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