Centre for Tax Policy and Administration

Evaluation of the OECD's Programme of Co-operation with Non-OECD Economies


The programme of co-operation with Non-OECD Economies (NOEs) on taxation issues is a part of the OECD’s overall strategy to associate NOEs with OECD guidelines and standards.  The taxation programme is implemented by the Centre for Tax Policy and Administration (CTPA) with the assistance of the OECD’s Centre for Co-operation with Non-Members (CCNM). 

Programme Objectives of the Non-OECD Economies Partnership Programme on Taxa

  • Associating Non-OECD Economies with international best practice in taxation.
  • Providing a forum for multilateral dialogue between OECD and Non-OECD Economies.
  • Helping to focus the assistance efforts of OECD countries in taxation.
  • In particular cases, preparing the economies for observership and possible accession.

Below you will find the annual evaluation reports based on the enhanced evaluation of the experience sharing and policy dialogue events for the OECD’s Programme of Co-operation with Non-OECD Economies. The Independent Evaluation Service (IES), comprising the United Kingdom and Canada, conduct this evaluation using event leader, expert and participant narrative comments as well as a statistical database.
The Canada Revenue Agency analyzes all of this data and prepares the annual evaluation reports in cooperation with the UK Revenue & Customs.