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

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