OECD BEPS
Stay at the forefront of the Base Erosion and Profit Shifting (BEPS) initiative. We provide expert updates on the Two-Pillar Solution, focusing on Pillar One (reallocation of taxing rights) and Pillar Two (Global Minimum Tax).
Explore our deep dives into the 15 BEPS Action Plan points, from transfer pricing changes to tax treaty updates via the MLI. TaxSpoc simplifies the complexities of OECD mandates, helping tax professionals understand how these global reforms impact compliance and business operations worldwide.
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Ireland’s Tax Revenue Rises 6% as Pillar Two Top-Up Tax Starts to Show
Ireland’s tax revenues continued to grow strongly in the first seven months of 2026, supported by higher income tax and VAT receipts and the first significant contribution from the new 15% global minimum tax regime. Excluding the one-off proceeds from Apple back taxes, Ireland’s tax take for the first seven months of the year was…
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OECD Pillar One: Amount B FAQs and Pricing Tool Updates Bring More Clarity for Transfer Pricing
The OECD continues to refine the practical application of Pillar One Amount B, with updated guidance and enhancements to…
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Major BEPS Pillar 2 Shift: US Multinationals Could Escape Top-Up Taxes
Recent developments under OECD BEPS Pillar 2 introduce an important shift for multinational groups headquartered in the United States.…
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Tax Transparency in Latin America: A 2024 Breakthrough Against Evasion and Illicit Flows
How Regional Cooperation and Exchange of Information (EOI) are Driving Revenue Growth and Fairer Tax Systems.
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Turkey Decides Not to Implement OECD’s Amount B for Now
Amount B will not be applied to transactions involving distributors, sales agents, and brokers operating in Turkey
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Council Reaches Political Agreement on DAC9
MNEs will be required to submit their first top-up tax information return by 30 June 2026, tax authorities will…
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Pillar One Amount B: Key Update on Marketing and Distribution Activities
Jurisdictions can adopt OECD’s Latest Guidelines on the Amount B approach for relevant transactions starting from fiscal years commencing…
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European Union: Poland Sets Strategic Priorities for Its EU Council Presidency
Focus Areas Include: Tax Governance & Competitiveness, Closing the VAT Gap, Energy & Environmental Taxation, Customs Union Reform, EU…
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EU Criticizes Trump Administration’s Withdrawal from Global Tax Deal
Highlighting the need for fair taxation and advancing climate initiatives at the Davos World Economic Forum
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U.S. Administration Rejects OECD Global Tax Deal to Reassert Sovereignty
Any commitments made by the previous administration regarding the Global Tax Deal are declared void within the US