Type
| Topic
| Deadline/Date
| Comments
|
| Public consultation document | Tax Incentives Principles - Platform for Collaboration on Tax consultation | 11 February 2025 | TBC |
| Public consultation document | Ring-Fencing Mining Income: A toolkit for tax administrators and policymakers - Joint OECD/IGF public consultation | 7 February 2025 | View here |
| Public consultation document | Draft User Guide for the GloBE Information Return XML Schema | 19 August 2024 | View here |
| Public consultation document | Determining the Price of Minerals: A transfer pricing framework for Lithium - Joint OECD/IGF public consultation
| 2 February 2024 | View here |
| Public consultation document | Proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources
| 4 January 2024 | View here |
| Public consultation document | Pillar One – Amount B
| 1 September 2023 | View here |
| Public consultation documents | Supporting developing countries to address base erosion and profit shifting risks when pricing minerals - Joint OECD/IGF public consultation
| 14 July 2023 | View here |
| Public consultation meeting | Pillar Two – Compliance and tax certainty aspects of global minimum tax
| 16 March 2023 | N/A |
| Public consultation document | Pillar Two – GloBE Information Return
| 3 February 2023 | View here |
| Public consultation document | Pillar Two – Tax Certainty for the GloBE Rules
| 3 February 2023 | View here |
| Public consultation document | Pillar One – Amount B | 25 January 2023 | View here |
| Public consultation document | Pillar One - Amount A: Draft Multilateral Convention Provisions on Digital Services Taxes and Other Relevant Similar Measures | 20 January 2023 | View here |
| Public consultation document | Pillar One – Amount A: Progress Report on the Administration and Tax Certainty Aspects | 11 November 2022 | View here |
| Public consultation meeting | Pillar One – Amount A | 12 September 2022 | N/A |
| Public consultation document | Pillar One – Amount A: Progress Report | 19 August 2022 | View here |
| Public consultation documents | Pillar One – Amount A: Tax certainty | 10 June 2022 | View here |
| Public consultation meeting | Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard | 23 May 2022 | N/A |
| Public consultation document | Pillar One – Amount A: Regulated Financial Services Exclusion | 20 May 2022 | View here |
| Public consultation document | Pillar One – Amount A: Extractives Exclusion | 29 April 2022 | View here |
| Public consultation document | Crypto-Asset Reporting Framework and Amendments to the Common Reporting Standard | 29 April 2022 | View here |
| Public consultation meeting | Pillar Two – Implementation Framework of the Global Minimum Tax | 25 April 2022 | N/A |
| Public consultation document | Pillar One – Amount A: Scope | 20 April 2022 | View here |
| Public consultation document | Pillar Two – Implementation Framework of the Global Minimum Tax | 11 April 2022 | View here |
| Public consultation document | Pillar One – Amount A: Tax Base Determinations | 4 March 2022 | View here |
| Public consultation document | Pillar One – Amount A: Nexus and Revenue Sourcing | 18 February 2022 | View here |
| Public consultation document | Proposed changes to Commentaries in the OECD Model Tax Convention on Article 9 and on related articles | 28 May 2021 | View here |
| Public consultation meeting | 2020 Review of BEPS Action 14 | 1 February 2021 | N/A |
| Public consultation document | 2020 Review of BEPS Action 14 | 25 January 2021 | View here |
| Public consultation meeting | Reports on the Pillar One and Pillar Two Blueprints | 14-15 January 2021 | N/A |
| Public consultation document | Reports on the Pillar One and Pillar Two Blueprints
| 14 December 2020 | View here |
| Survey | Transfer Pricing Safe Harbours and Comparability – OECD and Brazil's Federal Revenue Authority | 30 October 2020 | N/A |
| Public consultation document | Draft Toolkit on Tax Treaty Negotiations - Platform for Collaboration on Tax consultation | 24 September 2020 | tbc |
| Public consultation meeting | 2020 Review of Country-by-Country reporting (BEPS Action 13 Minimum Standard)
| 12-13 May 2020 | N/A |
| Public consultation document | Draft Model Rules for Reporting for Platform Operators with respect to Sellers in the Sharing and Gig Economy
| 13 April 2020 | View here
|
| Public consultation document | 2020 Review of Country-by-Country Reporting (BEPS Action 13 Minimum Standard)
| 6 March 2020 | View here
|
| Call for input | BEPS Action 14: OECD invites taxpayer on tenth batch of dispute resolution peer reviews
| 16 December 2019 | N/A
|
| Public consultation meeting | Global Anti-Base Erosion (GloBE) Proposal under Pillar Two (Live streamed)
| 9 December 2019 | View here
|
| Call for input | Global Anti-Base Erosion (GloBE) Proposal under Pillar Two
| 2 December 2019 | View here
|
| Public consultation meeting | Secretariat Proposal for a "Unified Approach" under Pillar One (Live streamed)
| 21-22 November 2019 | View here
|
| Call for input | Secretariat Proposal for a "Unified Approach" under Pillar One
| 12 November 2019 | View here
|
| Call for input | Practical toolkit to support the successful implementation by developing countries of effective transfer pricing documentation requirements (Platform for Collaboration on Tax)
| 8 November 2019 | tbc
|
| Call for input | OECD invites taxpayer on ninth batch of dispute resolution peer reviews (BEPS Action 14)
| 12 August 2019 | N/A
|
| Call for input | What is driving tax morale? An empirical analysis on social preferences and attitudes towards taxation
| 10 May 2019 | View here
|
| Call for input | OECD invites taxpayer input on eighth batch of dispute resolution peer reviews (BEPS Action 14)
| 19 March 2019 | N/A
|
| Public consultation meeting | Addressing the Tax Challenges of the Digitalisation of the Economy
| 13-14 March 2019 | View here
|
| Call for input | Addressing the Tax Challenges of the Digitalisation of the Economy
| 6 March 2019 | View here
|
| Call for input | OECD invites taxpayer input on seventh batch of Dispute Resolution peer reviews (BEPS Action 14)
| 13 December 2018 | N/A
|
| Call for input | Platform for Collaboration on Tax invites final comments on a revised version of its report on the "Taxation of Offshore Indirect Transfers of Assets"
| 24 September 2018 | TBC
|
| Call for input | OECD releases BEPS discussion draft on the transfer pricing aspects of financial transactions
| 7 September 2018 | View here
|
| Call for input | OECD invites taxpayer input on sixth batch of Dispute Resolution peer reviews (BEPS Action 14)
| 24 August 2018 | N/A
|
| Call for input | OECD and IGF invite comments on a draft toolkit that will help developing countries to identify and cost potential behavioural responses by mining investors to tax incentives
| 6 July 2018 | View here
|
| Call for input | Scope of the future revision of Chapter IV (administrative approaches) and Chapter VII (intra-group services) of the Transfer Pricing Guidelines
| 20 June 2018 | View here
|
| Consultation document | Draft practice note to help developing countries address profit shifting from their mining sectors via excessive interest deductions
| 18 May 2018 | View here |
| Questionnaire | Peer reviews of Dispute Resolution (Stage 1 - batch 5)
| 09/04/2018 | N/A |
| Discussion draft | Misuse of residence by investment schemes to circumvent the Common Reporting Standard
| 09/03/2018 | N/A |
| Discussion draft | Mandatory disclosure rules for addressing CRS avoidance arrangements and offshore structures
| 15/01/2018 | View here |
| Questionnaire | Peer reviews of Dispute Resolution (Stage 1 - batch 4)
| 22/12/2017 | N/A |
| Public consultation | Attribution of Profits to Permanent Establishments
| 07/11/2017 | N/A |
| Public consultation | Revised Guidance on Profit Splits
| 06/11/2017 | N/A |
| Public consultation | Tax Challenges of the Digitalised Economy
| 01/11/2017 | N/A |
| Discussion Draft | The Taxation of Offshore Indirect Transfers — A Toolkit (Platform for Collaboration on Tax)
| 20/10/2017 | View here |
| Call for input | Tax challenges of the Digitalised Economy
| 13/10/2017 | View here |
| Discussion Draft | Revised guidance on Transactional Profit Splits
| 15/09/2017 | View here |
| Discussion Draft | Additional guidance on the Attribution of Profits to Permanent Establishments
| 15/09/2017 | View here |
| Discussion Draft | Draft contents of the 2017 update to the Model Tax Convention
| 10/08/2017 | View here |
| Questionnaire | Peer reviews of Dispute Resolution (Stage 1 - batch 3)
| 07/08/2017 | N/A |
| Discussion Draft | BEPS Action 8: Implementation Guidance on Hard-to-Value Intangibles
| 30/06/2017 | View here |
| Discussion Draft | Platform for Collaboration on Tax: Draft toolkit designed to help developing countries address the lack of comparables for transfer pricing analyses
| 07/04/2017 | |
| Questionnaire | OECD invites taxpayer input on peer reviews of Dispute Resolution (BEPS Action 14) | 27/02/2017 | |
| Discussion Draft | Interaction between the treaty provisions of the report on BEPS Action 6 and the treaty entitlement of non-CIV funds
| 03/02/2017 | View here |
| Survey | Business survey on tax certainty | 16/12/2016 | |
| Questionnaire | BEPS Action 14: Peer Review and Monitoring (Effective dispute resolution mechanisms) | 28/11/2016 | |
| Public consultation | Transfer Pricing: Attribution of profits to permanent establishments and revised guidance on profit splits | 12/10/2016 | |
| Discussion Draft | BEPS Action 2: Branch Mismatch Structures | 19/09/2016 | View here |
| Discussion Draft | BEPS Action 4: Banking and Insurance Sectors | 08/09/2016 | View here |
| Discussion Draft | BEPS Action 7: Attribution of profits to permanent establishments | 05/09/2016 | View here |
| Discussion Draft | BEPS Actions 8-10: Revised Guidance on Profit Splits | 05/09/2016 | View here |
| Discussion Draft | Elements of the design and operation of the group ratio rule | 16/08/2016 | View here |
| Discussion Draft | BEPS Conforming Changes to Chapter IX of the OECD Transfer Pricing Guidelines
| 16/08/2016 | View here |
| Discussion Draft | Report on Effective Capacity Building on Tax Matters in Developing Countries | 08/07/2016 | |
| Public Consultation | Multilateral Instrument to Implement the Tax Treaty-Related BEPS Measures | 07/07/2016 | |
| Discussion Draft | Multilateral Instrument to implement the Tax Treaty-Related BEPS measures | 30/06/2016 | View Here |
| Discussion Draft | Treaty entitlement of non-CIV funds | 22/04/2016 | View Here |
| Discussion Draft | Treaty residence of pension funds | 01/04/2016 | View here |
Call for input
| Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment
| 09/07/2015 | |
Call for input
| Transfer Pricing: Online survey on transfer pricing comparability data
| 15/07/2015 | |
Public Consultation
| BEPS Actions 8-10: Transfer pricing matters
| 6-7 July 2015 | |
Discussion Draft
| BEPS Action 8: Chapter VI (Hard-to-value intangibles)
| 18/06/2015 | View here |
Discussion Draft
| BEPS Action 6: Treaty Abuse
| 17/06/2015 | View here |
Discussion Draft
| BEPS Action 7: PE Status
| 12/06/2015 | View here |
Discussion Draft
| BEPS Action 8: Transfer Pricing (Chapter VII: Cost Contribution Arrangements)
| 29/05/2015 | View here |
Public Consultation
| BEPS Action 11: Establishing methodologies to collect and analyse data
| 18/05/2015 | |
Discussion Draft
| BEPS Action 11: Establishing methodologies to collect and analyse data
| 08/05/2015 | View here |
Public Consultation
| BEPS Action 3: Strengthening CFC Rules
| 12 May 2015 | |
Public Consultation
| BEPS Action 12: Mandatory Disclosure Rules
| 11 May 2015 | |
Discussion Draft
| BEPS Action 3: Strengthening CFC Rules
| 1 May 2015 | View here |
Discussion Draft
| BEPS Action 12: Mandatory Disclosure Rules
| 30 April 2015 | View here |
Public Consultation
| BEPS Actions 8-10: Transfer pricing
| 19-20 March 2015 | |
Public Consultation
| VAT B2C Guidelines
| 25 February 2015 | |
Discussion Draft
| VAT B2C Guidelines
| 20 February 2015 | View here |
Public Consultation
| BEPS Action 4: Interest Deductions and other financial payments
| 17 February 2015 | |
Discussion Draft
| BEPS Action 4: Interest Deductions and other financial payments | 6 February 2015 | View here |
Discussion Draft
| BEPS Action 10: Commodity transactions | 6 February 2015 | View here |
Discussion Draft
| BEPS Actions 8-10: Risk, recharacterisation | 6 February 2015 | View here |
Discussion Draft
| BEPS Action 10: Profit splits | 6 February 2015 | View here |
Public Consultation
| BEPS Action 14: Make dispute resolution mechanisms more effective | 23 January 2015 | |
Public Consultation
| BEPS Action 6: Prevent treaty abuse | 22 January 2015 | |
Public Consultation
| BEPS Action 7: Prevent the Artificial Avoidance of PE Status | 21 January 2015 | |
Discussion Draft
| BEPS Action 14: Make dispute resolution mechanisms more effective | 16 January 2015 | View here |
Discussion Draft
| BEPS Action 10: Low value-adding services | 14 January 2015 | View here |
Discussion Draft
| BEPS Action 6: Prevent treaty abuse (Follow-up work) | 9 January 2015 | View here |
Discussion Draft
| BEPS Action 7: Prevent the artificial avoidance of PE status | 9 January 2015 | View here |
Request for Input
| BEPS Action 11: Establishing methodologies to collect and analyse data | 19 September 2014 | View here |
Public Consultation
| BEPS Action 13: Transfer pricing documentation and country-by-country reporting | 19 May 2014 | |
Discussion Draft
| BEPS Action 2: Neutralise the effects of hybrid mismatch arrangements | 2 May 2014 | View here |
Public Consultation
| BEPS Action 1: Addressing the Tax Challenges of the Digital Economy
| 23 April 2014
| |
Discussion Draft
| BEPS Action 1: Addressing the Tax Challenges of the Digital Economy | 14 April 2014
| View here |
Discussion Draft
| Transfer Pricing Comparability Data And Developing Countries | 11 April 2014
| View here |
Discussion Draft
| BEPS Action 6: Discussion draft on Preventing Treaty Abuse | 9 April 2014
| View here |
Discussion Draft
| BEPS Action 13: Transfer pricing documentation and country-by-country reporting | 23 February 2014 | View here |
Discussion Draft
| Proposed changes to the provisions dealing with the operation of ships and aircraft in international traffic | 15 January 2014 | View here |
Discussion Draft
| Technical changes to be included in the next update to the Model Tax Convention | 15 January 2014 | View here |
Request for Input
| BEPS Action 1: Addressing the tax challenges of the digital economy | 22 December 2013 | View here |
Discussion Draft
| OECD invites interested parties to identify stategies that allegedly result in the artificial avoidance of PE Status | 15 November 2013 | |
Discussion Draft
| OECD invites public comments on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles | 1 October 2013 | View here |
Discussion Draft
| OECD invites public comments on the White Paper on Transfer Pricing Documentation | 1 October 2013 | View here |
Discussion Draft
| OECD's Committee on Fiscal Affairs invites public comments on the consolidated version of the OECD International VAT/GST Guidelines | 3 May 2013 | |
Discussion Draft
| OECD’s Global Forum on Transfer Pricing releases a Draft Handbook on Transfer Pricing Risk Assessment | 30 April 2013 | View here |
Discussion Draft
| OECD Model Tax Convention: revised discussion draft on the definition of "permanent establishment" | 31 January 2013 | |
Discussion Draft
| OECD Model Tax Convention: revised discussion draft on tax treaty issues related to emissions permits and credits | 15 January 2013 | |
Discussion Draft
| OECD Model Tax Convention: revised discussion draft on the meaning of "beneficial owner" | 15 December 2012 | |
Discussion Draft
| OECD releases draft commentary on the International VAT Neutrality Guidelines | 26 September 2012 | |
Discussion Draft
| OECD releases a discussion draft on the transfer pricing aspects of intangibles | 14 September 2012 | |
Discussion Draft
| OECD releases a discussion draft on the revision of the Safe Harbours section in Chapter IV of the Transfer Pricing Guidelines | 14 September 2012 | |
Discussion Draft
| OECD invites comments on certain transfer pricing timing issues | 14 September 2012 | |
Discussion Draft
| Discussion draft on the definition of "permanent establisment" in the OECD Model Tax Convention | 10 February 2012 | |
Discussion Draft
| Discussion draft on tax treaty issues related to the trading of emissions permits | 30 October 2011 | |
Discussion Draft
| Discussion draft on the meaning of "beneficial owner"in the OECD Model Tax ConventionDiscussion draft on the meaning of "beneficial owner" | 15 July 2011 | |
Discussion Draft
| OECD releases draft documentation for cross-border tax claims
| 31 August 2010
| |
Discussion Draft
| Discussion Draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention | 31 July 2010
| |
Discussion Draft
| OECD releases draft Guidelines on the application of VAT/GST to the international trade in services and intangibles for public consultation
| 30 June 2010
| |
Discussion Draft
| OECD Released Report on Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles | 31 January 2010
| |
Discussion Draft
| Discussion draft on the application of tax treaties to State-owned entities, including Sovereign Wealth Funds
| 31 January 2010
| |
Discussion Draft
| Discussion draft on tax treaty issues related to common telecommunication transactions | 31 January 2010
| |
Discussion Draft
| Discussion Draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention | 21 January 2010
| |
Discussion Draft
| Proposed revision of Chapters I-III of the Transfer Pricing Guidelines | 9 January 2010
| |
Discussion Draft
| OECD Releases Reports relating to claims for Treaty Benefits by Portfolio Investors OECD Releases Reports relating to claims for Treaty Benefits by Portfolio Investors
| 6 March 2009
| |
Discussion Draft
| Transfer Pricing Aspects of Business Restructurings | 19 February 2009
| View here |
Discussion Draft
| OECD consults on its project on high net worth individuals
| 31 December 2008
| |
Discussion Draft
| Discussion draft on a new Article 7 (Business Profits) of the OECD Model Tax Convention
| 31 December 2008
| |
Discussion Draft
| OECD releases the Draft contents of the 2008 Update to the Model Tax Convention
| 31 May 2008
| |
Discussion Draft
| OECD invites comments on the application of transactional profit methods
| 30 April 2008
| |
Discussion Draft
| OECD publishes consultation paper on fundamental approaches to the application of value added taxes to cross-border supplies of services and intangibles (10 January 2008)
| 30 April 2008
| |
Discussion Draft
| OECD Releases Discussion Draft on Tax Treaty Issues Related to Real Estate Investment Trusts (REITs) (30 October 2007)
| 15 January 2008
| |
Discussion Draft
| OECD releases revised draft of Part IV (Insurance) of Report on Attribution of Profits to Permanent Establishments (23 August 07)
| 31 October 2007
| |
Discussion Draft
| Tax Intermediaries Study: draft working papers (23 July 2007)
| -
| |
Discussion Draft
| Discussion Draft on the Application and Interpretation of the Non-Discrimination Article of the OECD Model Tax Convention (3 May 2007)
| 31 July 2007
| |
Discussion Draft
| Discussion draft on revised proposed changes to the Commentary on paragraph 2 of Article 15 of the OECD Model Tax Convention (12 March 07)
| 1 July 2007
| |
Discussion Draft
| (10 April 2007)
| 15 June 2007
| |
Discussion Draft
| Discussion draft on proposed commentary changes on the tax treaty treatment of services (8 December 2006)
| 17 February 2007
| |
Discussion Draft
| OECD invites comments on the application of transactional profit methods (28 February 2006)
| 31 August 2006
| |
| Discussion Draft | Proposals for Improving Mechanisms for the Resolution of Tax Treaty Disputes (1 February 2006) | 3 March 2006 | |
Discussion Draft
| Available for public comment: Draft 2005 Update to the Model Tax Convention (15 March 2005)
| 27 April 2005
| |
Discussion Draft
| Available for public comment: Discussion Draft of the Report on the Attribution of Profits to a Permanent Establishment - Part IV (Insurance) (27 June 2005) (27 June 2005)
| 16 September 2005
| |
Discussion Draft
| OECD releases for public comment the "Draft Progress Report on Improving the Process for Resolving Tax Disputes" (29 July 2004)
| 15 October 2004
| |
Discussion Draft
| Attribution of Profits to a Permanent Establishment: Revised discussion draft for public comment (3 August 2004) (3 August 2004)
| 28 September 2004
| |
Discussion Draft
| Discussion Draft on the Proposed Clarification of the Scope of Paragraph 2 of Article 15 of the Model Tax Convention (5 April 2004)
| 30 June 2004
| |
Discussion Draft
| Discussion Draft on Tax Treaty Issues Related to Cross-Border Pensions (14 November 2003)
| 15 January 2004
| |
Discussion Draft
| Dispute Resolution: a public consultation on 17 December 2003 (10 October 2003)
| 7 November 2003
| |
