the impact of the COVID-19 pandemic on tax treaties. The guidance represents the Secretariat’s views, supported by Working … Party 1 (in its inclusive framework setting), on the interpretation of the provisions of tax treaties intending to provide … general approach of Working Party 1 and illustrates how some jurisdictions have addressed the impact of COVID-19 on the tax …

committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fourth … results of the review and data on tax treaties concluded by each of the 139 members of the OECD/G20 Inclusive Framework on …

Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to … both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a … multinational enterprise are covered by multiple bilateral tax treaties. However, most jurisdictions have limited experience in …

enhanced tax transparency on real estate and setting out a number of conceptual solutions to improve the existing architecture … information needs of tax administrations, the information they have available and the steps needed to deliver increased … that is relevant for tax purposes. These structural solutions would also ensure access to beneficial owner information when …

the exceptional economic circumstances. This unprecedented situation is raising many tax issues, especially where there … that is not their country of residence. These issues have an impact on the right to tax between countries, which is … currently governed by international tax treaty rules that delineate taxing rights. At the request of concerned countries, the …