Tax Committee Documents
Our Committee on Taxation and Fiscal Policy advocates predictable, stable, and transparent tax frameworks. It promotes administrative practices to eliminate double taxation and other tax barriers to cross–border trade and investment. Please find recent documents, releases, and comments related to our work on Tax below.
Documents & Releases
20 January 2023
Business at OECD Unilateral Measures - Public Consultation Response
13 January 2023
Pillar One comments on Amount A administration and tax certainty
7 November 2022
Statement of Best Practices for engaging with tax administrations in developing countries
8 November 2022
Principles for the Digitalization of Tax Affairs
11 March 2022
UTPR Tax Credit letter
4 March 2022
Pillar One comment to Amount A: Draft Model Rules for Tax Base Determinations
18 February 2022
Pillar One comment to revenue sourcing and nexus
17 February 2022
Pillar One Principles letter
9 February 2022
Pillar Two Technical Letter
6 January 2022
Pillar Two Issues letter
19 August 2021
Business at OECD Statement of Tax Best Practices for Engaging with Tax Authorities in Developing Countries
11 January 2021
Business at OECD Input on 2020 Review of BEPS Action 14
14 December 2020
OECD/G20 Inclusive Framework on BEPS – Reports on Pillar One and Pillar Two Blueprints
2 November 2020
Business at OECD Statement of Tax Best Practices for Engaging with Tax Authorities in Developing Countries- updated format
20 September 2020
Business at OECD Feedback on Platform for Collaboration on Tax (PCT) Draft Toolkit on Tax Treaty Negotiations
6 March 2020
Business at OECD Review of Country-by-Country Reporting (BEPS Action 13)
2 December 2019
Business at OECD Comment on the Secretariat proposal on Pillar Two of the project Addressing The Tax Challenges Of The Digitalization Of The Economy
12 November 2019
Business at OECD Comment on the Secretariat proposal on Pillar 1 of the Project On The Tax Challenges Of The Digitalization Of The Economy
2 September 2013
BIAC statement of Tax Principles for International Business