Tax Inspectors Without Borders strengthening tax systems through new South-South co-operation
On Thursday, July 2nd, 2026, the OECD and the UNDP released the Tax Inspectors Without Borders (TIWB) Annual Report 2026, highlighting continued progress in supporting developing countries to strengthen tax systems and mobilise domestic resources to fund essential public services and economic development. In releation to the release of this report, a news release on the website of the OECD declares that Tax Inspectors Without Borders is strengthening tax systems ...
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 ...
OECD publishes blog on capacity building and empowering tax officials through accessible learning
The OECD published a blog on capacity building and empowering of tax officials through accessible learning, hosted by officals of Centre for Tax Policy and Administration. This has been announced with a news release on the website of the OECD. Further from the news release: Effective, fair and modern tax systems are essential for sustainable development. They enable governments to mobilise domestic resources, deliver public services, strengthen the social contract ...
Report ‘Digital Continuous Transactional Reporting for Value Added Tax’ published on the website of the OECD
On January 10, 2026, the report ‘Digital Continuous Transactional Reporting for Value Added Tax – Policy and Design Considerations for Introduction and Operation’ has been published on the website of the OECD. This report examines the design and operation aspects of digital continuous transactional reporting (DCTR) regimes for value added tax (VAT). It has been prepared in the context of a growing number of jurisdictions worldwide that have adopted or ...
Policy brief “Tax policy reforms in low- and middle-income jurisdictions” published
On December 16, 2025, the OECD Policy Brief “Tax policy reforms in low- and middle-income jurisdictions” has been published on the website of the OECD. This policy brief reviews the tax policy reforms introduced by the 31 low- and middle-income jurisdictions that responded to the OECD’s annual tax policy reform questionnaire and were also covered in Tax Policy Reforms 2025: OECD and Selected Partner Economies, which covered 86 jurisdictions this year ...
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 ...
Revenue Statistics 2025 published: Disentangling Personal Income Tax Revenue in OECD Countries. Higher revenues from labour taxes drove tax revenues among OECD countries to their highest-ever level in 2024
Higher revenues from labour taxes drove tax revenues among OECD countries to their highest-ever level in 2024, according to a new OECD report ‘Revenue Statistics 2025’. This has been announced with a news release on the website of the OECD. On December 9, 2025, the report ‘Revenue Statistics 2025: Disentangling Personal Income Tax Revenue in OECD Countries’ has been published on the website of the OECD. Data on government sector ...
Multilateral Competent Authority Agreement on the Exchange of Readily Available Information on Immovable Property. OECD welcomes pledge by 26 jurisdictions to implement new international tax transparency framework for offshore real estate
The OECD welcomes the announcement that 26 countries and jurisdictions intend to implement the new international framework for the automatic exchange of information on offshore real estate. This milestone marks a significant expansion of global tax transparency, extending automatic reporting beyond financial accounts and crypto-assets to real estate holdings, transactions, and related income. This has been announced on Thursday, December 4, 2025, with a news release on the website of ...
Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2025
On December 2, 2025, the Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2025 has been published on the website of the OECD. Enhanced Monitoring Report on the Implementation of the EOIR Standard The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which 172 jurisdictions participate on an ...
OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025
On December 2, 2025, the OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 has been published on the website of the OECD. The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 170 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the ...
OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 – Sint Maarten
On December 2, 2025, the OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 has been published on the website of the OECD. The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 170 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the ...
OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 – Curaçao
On December 2, 2025, the OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 has been published on the website of the OECD. The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 170 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the ...
OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 – Aruba
On December 2, 2025, the OECD Peer Review Report of the Automatic Exchange of Financial Account Information 2025 has been published on the website of the OECD. The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 170 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the ...
Aruba one of the “monitored jurisdictions” in the 2025 Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request
On December 2, 2025, the Enhanced Monitoring Report on the Implementation of the Standard on Transparency and Exchange of Information on Request 2025 has been published on the website of the OECD. The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which 172 jurisdictions participate on an equal footing. Its members monitor and peer review the implementation ...
OECD releases report ‘Tax Policy Reforms 2025’ providing comparative information on tax reforms across countries. Governments increased tax revenues in 2024 to meet rising spending needs
Rising health expenditures and population ageing prompted many governments to increase social security contribution rates in 2024, reflecting a broader trend towards increasing revenues to strengthen the long-term sustainability of social protection systems, according to new OECD report ‘Tax Policy Reforms 2025’ released on Thursday, September 11, 2025. This has been announced with a news release on the website of the OECD (click here to go to the publication on ...
OECD releases data exchange formats for the global minimum tax and crypto reporting, with updated FAQs on CARF and CRS
As part of ongoing efforts to enhance tax transparency and improve international tax compliance, the OECD released two XML Schemas and associated User Guides to support the reporting and exchange of information under the Global Minimum Tax (GMT) and the Crypto-Asset Reporting Framework (CARF). This has been announced with a news release on the website of the OECD. It concerns: The GloBE Information Return (Pillar Two) Status Message XML Schema allows Competent ...
OECD publishes second batch of updated transfer pricing country profiles with new insights on hard-to-value intangibles and simplified distribution rules
The OECD has released a new batch of updated transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of 12 jurisdictions, including Austria, Belgium, Canada, Ireland, Latvia, Lithuania, Mexico, the Netherlands, New Zealand, Singapore, South Africa, and Spain. This has been announced with a news release on the website of the OECD. Further from the news release: These latest country profiles present new information on country-specific legislation ...
VITARA reference guide on The Audit Program focuses on how an audit program fits into the overall set of activities a tax administration undertakes to promote and enforce compliance with its tax laws
On Monday, February 3, 2025, the VITARA reference guide on The Audit Program has been published on the website of the OECD. This is a joint publication by the Inter-American Center of Tax Administrations, the International Monetary Fund, the Intra-European Organisation of Tax Administrations, and the Organisation for Economic Co-operation and Development (OECD). The publication is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides ...
Public Trust in Tax 2024 – Latin America and Beyond: Insights on public perceptions on tax and public trust in tax systems from twenty-six countries. ‘Almost half of taxpayers don’t see their taxes being spent for the public good’
On Thursday, December 12, 2024, the report Public Trust in Tax 2024 – Latin America and Beyond has been published on the website of the OECD. This report, produced together with the International Federation of Accountants (IFAC) and the Association of Chartered Certified Accountants (ACCA) provides insights on public perceptions on tax, and public trust in tax systems from twenty-six countries, primarily in Latin America, but also from Africa and ...
VITARA reference guide on Institutional Government focuses on how tax administrations can be established within the larger structures of governments
On Tuesday, November 26, 2024, the VITARA reference guide on Institutional Government has been published on the website of the OECD. This is a joint publication by the Inter-American Center of Tax Administrations, the International Monetary Fund, the Intra-European Organisation of Tax Administrations, and the Organisation for Economic Co-operation and Development (OECD). The publication is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that ...
Report ‘Tax Administration 2024’: Comparative Information on OECD and other Advanced and Emerging Economies
On Wednesday November 13, 2024, the report ‘Tax Administration 2024: Comparative Information on OECD and other Advanced and Emerging Economies’ has been released by the OECD. This has been announced on the website of the OECD on the occasion of the release of the report. This report is the twelfth edition of the OECD's Tax Administration Series. Containing a wealth of data and other information from 58 jurisdictions, it is ...
Report ‘Tobacco Taxation in Latin America and the Caribbean’: Tobacco taxation reforms are needed to reduce tobacco use in Latin America and the Caribbean
Countries in Latin America and the Caribbean (LAC) could reduce the widespread consumption of tobacco and its cost to society by better design and administration of tobacco taxes, according to a new OECD report. This has been announced in a news release on the website of the OECD on the occasion of the release of the report ‘Tobacco Taxation in Latin America and the Caribbean’. The report provides detailed information ...
‘Tax Policy Reforms 2024’: Tax policy evolving from crisis management towards long-term fiscal priorities
A trend of decreased taxes on businesses and individuals during the pandemic and the subsequent inflationary period is now showing signs of deceleration and reversal, according to a new OECD report Tax Policy Reforms 2024. This has been announced with a news release on the website of the OECD. Further from the news release: Tax Policy Reforms 2024 describes the tax reforms implemented in 2023 across 90 jurisdictions, including all ...
VITARA reference guide on human resource management for tax administrations
On Wednesday, September 18, 2024, the VITARA reference guide on Human Resource Management has been published on the website of the OECD. This is a joint publication by the Inter-American Center of Tax Administrations, the International Monetary Fund, the Intra-European Organisation of Tax Administrations, and the Organisation for Economic Co-operation and Development. The publication is part of a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that ...
OECD/G20 Inclusive Framework on BEPS shows progress in making dispute resolution more effective and in improving tax transparency through Country-by-Country reporting
Under the BEPS package, jurisdictions have committed to implement minimum standards to improve transparency over the global operations of large MNE groups and the resolution of tax-related disputes between jurisdictions. On Monday, September 16, 2024, the OECD released the seventh annual peer review of the implementation of BEPS Action 13 on Country-by-Country Reporting covering 138 Inclusive Framework on BEPS members, and the latest BEPS Action 14 Mutual Agreement Procedure peer ...
New treaty advances Pillar Two global minimum tax Subject to Tax Rule designed to protect tax bases in developing countries
The international community took another concrete step yesterday towards ensuring fairer and better international tax arrangements, in particular for developing countries, by further strengthening global minimum taxation with the implementation of the new Pillar Two Subject to Tax Rule. Nine jurisdictions signed a new multilateral treaty that will allow early adopters to swiftly implement the new Pillar Two Subject to Tax Rule. This has been announced with a news release ...
No recommendations for Curaçao in latest peer review on Country-by-Country Reporting: Curaçao meets all terms of reference
Under the BEPS package, jurisdictions have committed to implement minimum standards to improve transparency over the global operations of large MNE groups. On Monday, September 16, 2024, the OECD released the seventh annual peer review of the implementation of BEPS Action 13 on Country-by-Country Reporting covering 138 Inclusive Framework on BEPS members. This has been announced with a news release on the website of the OECD. Further from the news ...
