OECD Updates List of Jurisdictions for Amended Convention on Mutual Administrative Assistance in Tax Matters

The Organization for Economic Cooperation and Development (OECD) Sept. 7 updated its status report to reflect that: 1) on Aug. 31, Papua New Guinea deposited its ratification instrument for the 2011 Amended Convention on Mutual Administrative Assistance in Tax Matters, signed Aug. 11, 2021; and 2) on Sept. 5, Romania completed internal procedures, for entry into effect, of provisions of the OECD base erosion and profit shifting (BEPS) project. The convention enters into force Dec. 1, for Papua New Guinea. [France, Organization for Economic Co-operation and Development, 09/07/23]

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