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  • Updated country-by-country (CbC) reporting guidance and new exchange relationships, with additions to the CbC reporting guidance (BEPS action 13) concerning: treatment of dividends; use of shortened amounts; number of employees to be reported in certain cases; and summary of interpretations for mergers, demergers and acquisitions (see Details published of new CbC MCAA exchange relationships involving Bermuda, Curaçao, Hong Kong and Liechtenstein.
  • Israel and Lithuania ratify BEPS multilateral instrument (MLI) on tax treaties: both countries deposited their instruments of ratification for the MLI with the OECD on 11 September 2018. For these two countries, the convention will enter into force on 1 January 2019.
  • Saudi Arabia signs BEPS multilateral instrument on tax treaties, becoming the 84th country to sign the OECD’s ‘Multilateral convention to implement tax treaty related measures to prevent BEPS’.
Issue: 1413
Categories: News , International taxes