The four partner organisations to the Platform for Collaboration on Tax (PCT) will discuss critical challenges and opportunities for mobilising domestic resources to meet countries’ development priorities, at the upcoming IMF-World Bank annual meetings in Bali, Indonesia.

The Global Forum published today seven peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR).

Africa has sustained gains in domestic resource mobilisation made since 2000, as tax revenues remained stable in 2016, according to Revenue Statistics in Africa 2018. Providing internationally comparable data for 21 participating countries, the report finds that the average tax-to-GDP ratio was 18.2% in 2016, the same level as in 2015, which represents a strong improvement from 13.1% in 2000.

This new report shows that tax-to-GDP ratios fell in most of the 16 Asian and Pacific economies covered by the report between 2015-16 due to a combination of policy reforms and decreasing natural resource prices.

As part of continuing efforts to improve tax transparency, the Inclusive Framework on BEPS has now assessed 92 individual jurisdictions' progress in spontaneously exchanging information on tax rulings, in accordance with Action 5 of the OECD/G20 BEPS package.

Belize has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, becoming the 86th jurisdiction to join the Convention, which now covers almost 1500 bilateral tax treaties. Yesterday, Monaco deposited its instrument of ratification for the Convention with the OECD’s Secretary-General.

Taxes paid by companies remain a key source of government revenues, especially in developing countries, despite the worldwide trend of falling corporate tax rates over the past two decades, according to a new report from the OECD.

The international community has made important progress toward addressing the tax challenges arising from digitalisation of the economy and has agreed to continue working multilaterally towards achievement of a new consensus-based long-term solution in 2020, the OECD announced today.

Indonesia’s government needs more revenue to fund spending that can boost GDP growth, raise well-being and reduce poverty.

As part of the ongoing work of the Inclusive Framework on BEPS, the OECD is seeking public comments on key issues identified in a public consultation document on possible solutions to the tax challenges arising from the digitalisation of the economy.

On 13 February 2019, interested parties were invited to provide comments on key issues identified in a public consultation document on possible solutions to the tax challenges arising from the digitalisation of the economy. The OECD is grateful to the commentators for their input and now publishes the public comments received.

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS and its Task Force on the Digital Economy, the OECD will hold a public consultation event on the tax challenges of digitalisation on 13-14 March 2019.

The OECD welcomes France's new programme on co-operative compliance, announced today. Co-operative compliance is an initiative for promoting better tax compliance developed by the OECD Forum on Tax Administration.

The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today seven peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR).

Meeting in Melbourne, Australia on 20-22 March 2019, around 300 participants attending the Global Forum on VAT, welcomed measures proposed in a new report by the OECD on The Role of Digital Platforms in the Collection of VAT/GST on Online Sales. The report includes new measures to make e-commerce marketplaces liable for the VAT/GST on sales made by online traders through their platforms.

The average tax-to-GDP ratio in Latin America and the Caribbean rose to 22.8% in 2017, a gain of 0.2 percentage points from 2016, according to Revenue Statistics in Latin America and the Caribbean 2019. The report finds that the rebound was primarily driven by Caribbean countries and in particular Guyana and Barbados, on the back of tax policy and administration reforms.

As part of the ongoing work on tax morale, the OECD is seeking public comments on itis forthcoming publication What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation.

Income tax and social security contributions declined slightly for the average worker across the OECD in 2018, driven by major reforms in a handful of countries, according to a new OECD report.

On 10 April 2019, interested parties were invited to provide comments on its forthcoming publication "What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation". The OECD is grateful to the commentators for their input and now publishes the public comments received.

The international community has agreed on a road map for resolving the tax challenges arising from the digitalisation of the economy, and committed to continue working toward a consensus-based long-term solution by the end of 2020, the OECD announced today.

International efforts to improve transparency via automatic exchange of information on financial accounts are improving tax compliance and delivering concrete results for governments worldwide, according to new data released today by the OECD.

OECD Secretary-General Angel Gurría and Japan’s Minister of Finance Taro Aso presided today over a signing ceremony to establish a new centre of the OECD International Academy for Tax Crime Investigation in Wako, Japan.

The OECD has added new features to its MLI Matching Database. The database now includes information on entry into effect dates for matched agreements and the option to calculate entry into effect dates on the basis of anticipated dates of deposits. The expanded database also includes references to synthesised texts, if available.

In order to support the automatic exchange of information collected under the OECD’s Model Mandatory Disclosure Rules on Common Reporting Standard (CRS) Avoidance Arrangements and Opaque Offshore Structures (MDRs), the OECD has today released the international administrative and operational framework for the exchange of information collected under the MDRs.

At their Summit in Osaka this weekend, G20 leaders agreed on a range of priorities for which analysis and support from the OECD and other international organisations are playing a crucial role.

The OECD and Brazil’s Receita Federal (RFB) issued a joint statement at the high-level event held on 11 July 2019 in Brasília, Brazil, to present the outcomes of the 15-month work programme carried out by OECD jointly with RFB.

The Global Forum on Transparency and Exchange of Information for Tax Purposes published today nine peer review reports assessing compliance with the international standard on transparency and exchange of information on request.

The OECD has released the outcomes of the second phase of peer reviews of the BEPS Action 13 Country-by-Country (CbC) reporting initiative, demonstrating strong progress in the implementation of a key element in continuing efforts to improve the taxation of multinational enterprises (MNEs) worldwide.

This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was used.

The eighth edition of the OECD’s Tax Administration Series published today shows how tax administrations are increasingly moving to e-administration and using a range of technology tools, data sources and analytics to increase tax compliance.

The international community has made important progress in improving developing countries’ ability to tax multinational enterprises and boost domestic revenue mobilisation. A leading element of international co-operation efforts is the Tax Inspectors Without Borders (TIWB) initiative - a joint OECD/UNDP programme launched in July 2015 to strengthen developing countries’ auditing capacity and multinationals’ compliance worldwide.

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.

Today 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.

Over 70 delegates from 14 countries, as well as international and regional organisations, business, and civil society gathered in Baku, Azerbaijan on 8-10 October 2019 for the Fifth Regional Meeting on BEPS for Eurasian Countries.

Over 50 delegates from 13 African countries, as well as international and regional organisations, technical co-operation agencies, Senegalese business, civil society and academia gathered in Saly, Senegal, on 15-17 October 2019 for the Third Regional Meeting on BEPS for Francophone Countries.

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.

The Global Forum published today eight peer review reports assessing compliance with the international standard on transparency and exchange of information on request (EOIR).

On 9 October 2019, interested parties were invited to provide comments on a number of policy issues and technical aspects in respect to the Secretariat Proposal for a "Unified Approach" under Pillar One. The OECD is grateful to the commentators for their input and now publishes the public comments received.

The average tax-to-GDP ratio for the 26 countries participating in the new edition of Revenue Statistics in Africa was unchanged at 17.2% for the third consecutive year in 2017. This was lower than the averages for Latin America and the Caribbean (LAC) at 22.8% and for the OECD at 34.2%, underlining the need for urgent action to enhance domestic revenue mobilisation in Africa.

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.

A regional meeting on tax and digitalisation for Asia and the Pacific , co-hosted by the Asian Development Bank (ADB) in collaboration with the Organisation for Economic Co-operation and Development (OECD), took place in Manila, the Philippines on 19-20 November 2019.

On the occasion of the 10th Plenary Meeting of the Global Forum a further five countries signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, therewith bringing the total number of participating in the Convention to 135.

On 8 November 2019, interested parties were invited to provide comments on certain aspects of the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two. The OECD is grateful to the commentators for their input and now publishes the public comments received.

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS, the OECD Secretariat is seeking public comments on the Global Anti-Base Erosion (GloBE) Proposal under Pillar Two. 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.

Brazil has identified a clear pathway for bringing its existing transfer pricing framework into alignment with the international consensus, and is weighing two options – immediate or gradual implementation, according to a new joint report by the OECD and Receita Federal, Brazil’s federal revenue authority (RFB).

As part of continuing efforts to address BEPS concerns, the Inclusive Framework on BEPS has now assessed 112 jurisdictions' progress in spontaneously exchanging information on tax rulings, in accordance with Action 5 of the OECD/G20 BEPS package.

The international community reaffirmed its commitment to reach a consensus-based long-term solution to the tax challenges arising from the digitalisation of the economy, and will continue working toward an agreement by the end of 2020, according to the Statement by the Inclusive Framework on BEPS released by the OECD today.

As part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework), the OECD invites public comments on the Review of the BEPS Action 13 minimum standard.

The Global Forum and the Asian Development Bank held a joint training event on the Exchange of Information on Request Peer Reviews and Implementation of the Automatic Exchange of Information Standard from 17 January to 31 January 2020 in Tbilisi, Georgia.

Mali joins the international fight against tax evasion by becoming the 161st member of the Global Forum on Transparency and Exchange of Information for Tax Purposes.