The OECD has launched an updated version of the BEPS MLI matching database used to make projections on how the MLI modifies a specific tax treaty.

The updated database includes significant improvements that will enhance user experience and provide additional features to support the implementation and application of the BEPS MLI. One of the key updates is the inclusion of historical data, which allows users to view the application of the BEPS MLI at specific points in time.
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The upgrade also offers a more intuitive interface that makes it easier for users to search for and access information.

Pakistan has amended its domestic tax law to expand the definition of permanent establishment to include virtual presence.

The amendment was enacted on June 26, 2023.
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The amended law omits the term ‘fixed’ from the main definition of permanent establishment, which refers to place of business. The new law also provides that services provided through an ‘entity’ will also give rise to a permanent establishment.

The OECD has published new results on preferential tax regimes noting that tax jurisdictions continue making progress on implementing the international standard under BEPS Action 5 to address harmful tax practices.

The results are as follows:

• three regimes are abolished (one for Aruba and two for San Marino);
• one regime was amended to be in line with the standard and is now not harmful (Jordan); and

• one regime is now in the process of being amended (Albania).

​The OECD will soon commence its annual monitoring of substantial activities requirements for no or only nominal tax jurisdictions and review any new and outstanding regimes of Inclusive Framework members. 

The European Commission is proposing to make withholding tax procedures in the EU more efficient.

A common EU digital tax residence certificate is being proposed to make withholding tax relief procedures faster and more efficient. Member States currently rely on paper-based procedures.
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The Commission is proposing to complement the existing standard refund procedure with a two fast-track procedures: a “relief at source” procedure and a “quick refund” system.

A standardized reporting obligation is being proposed to provide national tax administrations with the necessary tools to check eligibility for the reduced rate and to detect potential abuse.

UK government is seeking stakeholders’ views on potential reforms to the UK international tax legislation on transfer pricing, permanent establishment, and Diverted Profits Tax.

The chief objective of the consultation is to clarify and modernize the legislation, and ensure it achieves its objectives, while developing simpler, legislation that is easier to understand, and supports growth by improving tax certainty.
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Comments must be received by August 14.

Today, the OECD's Forum on Tax Administration (FTA) Pillar Knowledge Sharing Network held its first virtual meeting of what will be a series of peer-to-peer knowledge-sharing events where experts from tax administrations in 'early implementer' jurisdictions will offer high-level practical advice and share lessons learned on administrative and implementation aspects of the Two-Pillar Solution.
 
The first meeting, gathering more than 250 delegates from over 70 countries and jurisdictions, looked at Pillar Two implementation from a change management perspective and how officials are working across policy, operations and technology to prepare for and implement the necessary changes. Further meetings will be held over the course of the year.
 
The new Pillar Knowledge Sharing Network will complement the OECD's wider strategy for supporting developing countries in implementing Pillar One and Pillar Two through a multifaceted program including training, guidance and hands-on country engagements.

Uzbekistan joins international efforts against tax evasion and avoidance by joining the OECD/G20 Inclusive Framework on BEPS.

Through its membership, Uzbekistan has also committed to addressing the tax challenges arising from the digitalization of the economy by joining the two-pillar plan to reform the international taxation rules and ensure that multinational enterprises pay a fair share of tax wherever they operate.
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Collaborating on an equal footing with all other members of the Inclusive Framework, Uzbekistan will participate in the implementation of the BEPS package of 15 measures to tackle tax avoidance, improve the coherence of international tax rules and ensure a more transparent tax environment.