OECD

OECD | Transfer Pricing

Jurisdictions can adopt OECD’s Latest Guidelines  on the Amount B approach for relevant transactions starting from fiscal years commencing on or after January 1, 2025

EU | Tax Policy

Focus Areas Include: Tax Governance & Competitiveness, Closing the VAT Gap, Energy & Environmental Taxation, Customs Union Reform, EU Enlargement & Trade Relations, Sanctions Enforcement, Global Influence

US | OECD BEPS

Any commitments made by the previous administration regarding the Global Tax Deal are declared void within the US 

US | Transfer Pricing

Notice 2025-4 Aligns with OECD Report on Amount B of Pillar 1, Launching For Comments 

UAE | Direct Tax

Ministry of Finance Announces Updates to Corporate Tax Law Affecting Multinationals

OECD | Tax Policy

Recent OECD reports show average tax-to-GDP ratio among OECD countries largely stable in 2023, growing role of VAT revenues and ongoing reforms 

OECD | Transfer Pricing

Announced at the 2024 OECD Tax Certainty Day, celebrating jurisdictions that showcased excellence in resolving tax disputes through the Mutual Agreement Procedure (MAP) and Advance Pricing Agreements (APA)

France | Tax Policy

2025 Budget Plan: €20 billion is expected to be sourced through Tax Increases and new levies

OECD | Tax Policy

OECD Taxation Working Papers No 70 Released

European Union | Direct Tax

October Infringements Package on Taxation and Customs Union: Hungary, Malta, Germany, Spain, Cyprus, Poland, and Portugal

OECD | Tax Policy

Tax Policy Reforms 2024: OECD and Selected Partner Economies

OECD BEPS

Aimed at Facilitating Amount B Implementation, simplified and streamlined pricing approach for baseline marketing and distribution activities.

OECD BEPS

New Treaty Strengthens Pillar Two Global Minimum Tax with Subject to Tax Rule, Protecting Developing Countries' Tax Bases

OECD BEPS

Latest BEPS Developments

Bahrain | Direct Tax

The first member of the Gulf Cooperation Council (GCC) to implement a Domestic Minimum Top-up Tax

Brazil | Transfer Pricing

English and Portuguese versions available!

UK | DAC7

HMRC published Rules for Digital platforms that let users sell goods or services

European Union | Tax Avoidance 

Have Your Say on the Directive aimed to fight aggressive tax planning and tax avoidance

UK | Tax Policy 

VAT on Private Schools, OECD Pillar 2 Implementation, Increasing HMRC staff and focusing on Tax Technology,… 

OECD | G20 | International Tax

Historic declaration on international tax cooperation

OECD G20

Key reports on international tax cooperation, digital economy challenges, and inequality highlight OECD's pivotal contributions to G20 financial policy discussions.

Brazil | Transfer Pricing

Aligned with OECD Guidelines

Bulgaria | SAFT-T

Expected Scope, Requirements, and SAF-T format documentation in English are available to download!

OECD BEPS

Advancing towards a final agreement on Pillar One, the anticipated signing of the Multilateral Convention by the end of June

OECD | Tax Crime

Supporting the Implementation of Principle 2 of the OECD Recommendation on Tax Crime

EU | CIT

Concerns negotiations between European Union and the Swiss Confederation, the Principality of Liechtenstein, the Principality of Andorra, the Principality of Monaco and the Republic of San Marino

Belgium | BEPS

Rectification of prior legislative oversights identified in the original December 19, 2023 Pillar Two law

OECD | Personal Income Tax

Annual publication provides details of taxes paid on wages in OECD countries.

OECD Amount B of Pillar One

A simplified approach to applying the arm's length principle to baseline marketing and distribution activities.