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OECD: Annual report on status of BEPS Inclusive Framework

OECD: Status of BEPS Inclusive Framework

The Organisation for Economic Cooperation and Development (OECD) on 22 July 2018 issued a report on the status of the Inclusive Framework on base erosion and profit shifting (BEPS) project for the period July 2017 – June 2018.


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As noted in an OECD release, the report provides the current status in progressing its mandate for the period from July 2017 to June 2018 including:

  • An update of major developments in dealing with the tax challenges of the digitalised economy 
  • The entry into force of the multilateral instrument (MLI)
  • Information about how countries are progressing in the implementation of the BEPS package

Report on tax certainty

The OECD also released an updated report, produced by the OECD and the IMF, identifying a set of approaches and solutions to enhance tax certainty and discussing initiatives that aim to improve tax certainty in developing countries.

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