OECD/G20

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 ...

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 ...

Tuesday December 14th, 2021, the OECD/G20 Inclusive Framework on BEPS released the 2020 peer review assessments of 131 jurisdictions in relation to the spontaneous exchanges of information on tax rulings. The conclusions show that the global reach of the BEPS Action 5 minimum standard on tax rulings continues to increase, with 22 000 tax rulings having been identified and 41 000 exchanges between jurisdictions having taken place. The exchange on tax ...

Tuesday December 14th, 2021, the OECD/G20 Inclusive Framework on BEPS released the 2020 peer review assessments of 131 jurisdictions in relation to the spontaneous exchanges of information on tax rulings. The conclusions show that the global reach of the BEPS Action 5 minimum standard on tax rulings continues to increase, with 22 000 tax rulings having been identified and 41 000 exchanges between jurisdictions having taken place. The exchange on tax ...

Tuesday December 14th, 2021, the OECD/G20 Inclusive Framework on BEPS released the 2020 peer review assessments of 131 jurisdictions in relation to the spontaneous exchanges of information on tax rulings. The conclusions show that the global reach of the BEPS Action 5 minimum standard on tax rulings continues to increase, with 22 000 tax rulings having been identified and 41 000 exchanges between jurisdictions having taken place. The exchange on tax ...

Tuesday December 14th, 2021, the OECD/G20 Inclusive Framework on BEPS released the 2020 peer review assessments of 131 jurisdictions in relation to the spontaneous exchanges of information on tax rulings. The conclusions show that the global reach of the BEPS Action 5 minimum standard on tax rulings continues to increase, with 22 000 tax rulings having been identified and 41 000 exchanges between jurisdictions having taken place. The exchange on tax ...

As part of the BEPS Action 14 minimum standard and the wider G20/OECD tax certainty agenda to improve the effectiveness and timeliness of tax-related dispute resolution mechanisms, the OECD released the latest mutual agreement procedure (MAP) statistics covering 118 jurisdictions and practically all MAP cases worldwide. This has been announced on Tuesday 22 November 2021 with a news release on the website of the OECD. Furthermore from the news release: ...

Almost half of all energy-related CO2 emissions in G20 economies are now covered by a carbon price, as several countries introduced or extended carbon taxes or emissions trading systems in the last few years. More needs to be done using the full range of policy tools, if countries are to match their long-term climate ambitions with outcomes, according to a new OECD report: Carbon Pricing in Times of COVID-19: What Has ...

Under OECD/G20 Inclusive Framework on BEPS, 140 jurisdictions have committed to implement minimum standards to improve the taxation of multinational enterprises (MNEs) worldwide. On Monday, 18 October 2021, the OECD has released the latest outcomes of the implementation of BEPS Action 13 on the transparency of global operations of large MNEs and BEPS Action 14 on the resolution of tax related disputes between jurisdictions. This has been announced with a ...

On Monday 18 October 2021, the OECD has released the latest outcomes of the implementation of BEPS Action 13 on the transparency of global operations of large MNEs and BEPS Action 14 on the resolution of tax related disputes between jurisdictions. 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 ...

On Monday 18 October 2021, the OECD has released the latest outcomes of the implementation of BEPS Action 13 on the transparency of global operations of large MNEs and BEPS Action 14 on the resolution of tax related disputes between jurisdictions. 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 ...

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD secretariat on 29 March 2021 invited public comments on proposed changes to the commentaries on Article 9 and related articles of the OECD Model Tax Convention. The OECD is grateful to commentators for their input and has published the comments received. This has been announced with a press release on the website of the OECD ...

On 3 May 2021, the Conference of the Parties to the Multilateral Instrument (MLI) approved an opinion that sets out a series of guiding principles for addressing questions about the interpretation and implementation of the MLI. Those principles, discussed and approved by the Conference of the Parties to the MLI, were drawn from public international law, the design of the MLI itself, and its drafting history. This has been announced with a ...

Progress continues with the implementation of the BEPS package to tackle international tax avoidance, as the OECD releases 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: Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping (Inclusive Framework on BEPS: Action 6, OECD/G20 Base Erosion and Profit Shifting ...

On 1 April 2021, 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: Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping (Inclusive Framework on BEPS: Action 6, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris). The release was announced with a press ...

On 1 April 2021, 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: Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping (Inclusive Framework on BEPS: Action 6, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris). The release was announced with a press ...

On 25 March 2021, the OECD, in its capacity as Depositary of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI), has published the Arbitration Profiles of 30 jurisdictions applying Part VI on Arbitration of the MLI and an opinion of the Conference of the Parties to the MLI. This has been announced with a press release on the website of ...

On Wednesday 31 March 2021, twelve no or only nominal tax jurisdictions began their first tax information exchanges under the Forum on Harmful Tax Practice’s (FHTP) global standard on substantial activities. The standard ensures that mobile business income can no longer be parked in a low tax jurisdiction without the core business functions being carried out from that jurisdiction and that the countries where the parent entities and beneficial owners ...

On 26 February 2021, the OECD has published the “OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors – Italy February 2021”. Click here to go to the report on the website of the OECD. CFN-bericht nr. 20210305-13 BRONDOCUMENT (link to the report on the website of the OECD) Zie ook: CFN van 16 oktober 2020: OECD presents international tax update to G20 Finance Ministers. BRON: www.oecd.org ...

On 16 February 2021 the OECD released the final batch of the stage 1 peer review reports for BEPS Action 14 on dispute resolution mechanisms. The stage 1 peer review assessments for Aruba, Bahrain, Barbados, Gibraltar, Greenland, Kazakhstan, Oman, Qatar, Saint Kitts and Nevis, Thailand, Trinidad and Tobago, United Arab Emirates and Viet Nam evaluate the efforts made by each jurisdiction to implement the Action 14 minimum standard of the OECD/G20 BEPS Project, which aims to improve the resolution of tax-related disputes between jurisdictions ...

On 16 February 2021 the OECD released the final batch of the stage 1 peer review reports for BEPS Action 14 on dispute resolution mechanisms, including the stage 1 peer review assessment for Aruba. This has been announced by the OECD with a press release dated 16 February 2021 on the occasion of the release of the peer review reports. The reports evaluate the efforts made by each jurisdiction to implement ...

As part of the ongoing work to develop a solution to the tax challenges of the digitalisation of the economy, the OECD/G20 Inclusive Framework on BEPS invited public comments on the Reports on the Pillar One and Pillar Two Blueprints. The OECD is grateful to the commentators for their input and now publishes the public comments received. This has been announced by the OECD in a press release dated 16 December 2020 ...

The OECD has published jurisdiction-specific information on the implementation of the hard-to-value intangibles ("HTVI") approach. To date, 40 jurisdictions have provided information on whether their domestic legal system provides for transfer pricing rules aimed at transactions involving HTVI. This has been announced by the OECD in a press release dated 16 December 2020. Furthermore from the press release: The publication of this information is part of the monitoring process of the implementation ...

As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard. The conclusions show that transparency on tax rulings is now a fully-entrenched part of the international tax framework, with 20 000 tax rulings having been identified and 36 000 ...

As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard. The conclusions show that transparency on tax rulings is now a fully-entrenched part of the international tax framework, with 20 000 tax rulings having been identified and 36 000 ...

As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard. The conclusions show that transparency on tax rulings is now a fully-entrenched part of the international tax framework, with 20 000 tax rulings having been identified and 36 000 ...

As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard. The conclusions show that transparency on tax rulings is now a fully-entrenched part of the international tax framework, with 20 000 tax rulings having been identified and 36 000 ...

As part of continuing efforts to improve tax transparency, the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) has reviewed the progress made by 124 jurisdictions in spontaneously exchanging information on tax rulings, in accordance with the BEPS Action 5 minimum standard. The conclusions show that transparency on tax rulings is now a fully-entrenched part of the international tax framework, with 20 000 tax rulings having been identified and 36 000 ...

Yesterday, October 29th 2020, the OECD released the new methodology for the peer review of BEPS Action 13 Country-by-Country Reporting. This was announced by the OECD in a press release dated 29 October 2020 on the release of the report. Furthermore from the press release: The Action 13 standard on Country-by-Country Reporting is one of the four BEPS minimum standards. Each of the four BEPS minimum standards is subject to ...

On 12 October 2020, the OECD has published an update on the continuing negotiations to reach a multilateral, consensus-based solution to the tax challenges arising from the digitalisation of the economy on Monday 12 October 2020: “OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors – October 2020”. Click here to go to the report on the website of the OECD. The publication of the report was ...