This report takes stock of the emergency tax and fiscal policy measures introduced by countries worldwide in response to COVID-19 and outlines the major policy reforms that will be needed to prepare for restoration of public finances.
With tax playing an important role in the response to the COVID-19 pandemic, the OECD has developed this compilation of tax policy measures taken by governments so far.
The Platform for Collaboration on Tax is a joint effort launched in April 2016 by the IMF, OECD, UN and WBG. It formalises regular discussions on the design and implementation of standards for international tax matters, strengthens their ability to provide capacity-building support to developing countries, and helps them deliver jointly developed guidance.
Latest developments in the implementation of the internationally agreed tax standard.
Tax Inspectors Without Borders is a joint OECD/UNDP initiative which provides expert assistance and facilitates the transfer of tax audit knowledge to developing countries tax administrations using a practical “learning by doing” approach.
Automatic exchange of information is the systematic and periodic transmission of tax information by countries to the residence country concerning various categories of income. Find out more about our work in this area, including the Common Reporting Standard.