16
Feb
2022
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21
Jan
2022
Switzerland and the Global Forum Secretariat assist Tunisia for the implementation of automatic exchange of financial account information
On 21 January 2022, Switzerland, Tunisia and the Global Forum Secretariat launched a pilot project to assist Tunisia in the implementation of the Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) during a high-level virtual meeting.
Read more20
Jan
2022
19
Jan
2022
New OECD hub to boost transparency on the tax treatment of foreign aid
The OECD today launched a new digital hub to improve transparency around the taxation of development aid by presenting approaches taken by participating donor countries to claiming tax exemptions on goods and services funded by official development assistance (ODA).
Read more12
Jan
2022
OECD Taxation Working Paper: Measuring effective taxation of housing: Building the foundations for policy reform
This working paper measures the effective taxation of housing investments in 40 OECD member and partner countries. It finds that the level and components of housing taxation depend greatly on the investment scenario (whether the housing investment is made over a long or short time, whether it is owner-occupied or rented, and whether it is financed with debt or equity).
Read more05
Jan
2022
Tunisia commits to start automatic exchange by 2024
Tunisia has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2024. This commitment makes Tunisia the 121st Global Forum member to commit to start AEOI by a specific date, and the tenth African country to do so.
Read more21
Dec
2021
News: Public consultations on the implementation aspects of Pillar One and Pillar Two
Following the political agreement reached in October 2021 by over 135 countries to address the tax challenges arising from the digitalisation and globalisation of the economy, work on the implementation aspects of reform is underway. See how the 140+ members of the Inclusive Framework on BEPS intend to consult stakeholders during this next phase.
Read more20
Dec
2021
OECD releases Pillar Two model rules for domestic implementation of 15% global minimum tax
The OECD today published detailed rules to assist in the implementation of a landmark reform to the international tax system, which will ensure Multinational Enterprises (MNEs) will be subject to a minimum 15% tax rate from 2023.
Read more17
Dec
2021
Heads of tax administration prioritise collaboration on the implementation of the Two-Pillar Solution, digital transformation and capacity building
The OECD’s Forum on Tax Administration held its 14th Plenary meeting on 16-17 December 2021, bringing together tax commissioners from across the globe as well as representatives from international organisations and regional tax administration bodies.
Read more15
Dec
2021
Africa: The rising debt burden highlights the need for further progress in domestic revenue mobilisation
Successful efforts to increase tax revenues and boost domestic revenue mobilisation in African economies over the last decade have been offset by rising debt-service costs, which amounted to almost two-thirds of the increased revenues generated between 2010 and 2019, according to a new report.
Read more14
Dec
2021
The Seychelles and Iceland deposit new notifications under the Multilateral BEPS Convention
The MLI has already started to impact the bilateral treaties of 68 jurisdictions that have ratified it. From 1 January 2022, it is expected to impact over 850 treaties concluded among those 68 jurisdictions, with an additional 900 treaties whose application would be modified once the MLI is ratified by all Signatories, thereby affecting a total of 1750 treaties worldwide.
Read more14
Dec
2021