OECD releases new mutual agreement procedure statistics and country awards on the resolution of international tax disputes
The OECD has released the latest mutual agreement procedure (MAP) statistics covering 127 jurisdictions and practically all MAP cases worldwide. This has been announced with a news release on the website of the OECD. These statistics form 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. Further from the news release: The 2021 MAP Statistics* show ...
Tax challenges of digitalisation: OECD invites public input on tax certainty aspects of Amount A under Pillar One
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, the OECD is seeking public comments on two consultation documents relating to tax certainty: ‘Tax Certainty Framework for Amount A’ and ‘Tax Certainty for Issues Related to Amount A under Pillar One’. This has been announced on 27 May 2022 with a news release ...