The OECD Centre for Tax Policy and Administration brings together a wide range of tax experts from nearly 50 countries to address international and domestic issues, across direct and indirect taxation. Building on strong relationships with OECD members and a large number of non-OECD, G20 and developing countries, who participate on an equal footing, as well as input from business and civil society, we ensure that our solutions are fit for a modern, globalised and digitalised economy.
Centre for Tax Policy and Administration
We support countries from around the world to shape and implement their global and domestic tax priorities, to ensure effective and inclusive international co-operation to tackle modern tax-related issues.
Our approach
How we work
The work of the OECD Centre for Tax Policy and Administration is led by delegates from all countries participating in our work, through a committee structure where work is planned, initiated, reviewed, and eventually declassified. The Centre works with members through these principal committees:
Committee on Fiscal Affairs (CFA): The CFA sets international standards, oversees tax policy development, and ensures effective tax administration. The OECD's Evaluation and Internal Audit department periodically conducts In-depth Evaluations of the CFA to assess its relevance, effectiveness, and overall functioning.
OECD/G20 Inclusive Framework on BEPS: The Inclusive Framework brings together over 145 countries to tackle tax base erosion and profit shifting and to address the tax challenges associated with the digitalisation of the economy, ensuring fairer tax practices globally.
Global Forum on Transparency and Exchange of Information for Tax Purposes: The Global Forum, with over 170 members, promotes transparency and the exchange of information among jurisdictions to combat tax evasion and improve compliance.
Through these committees, we foster collaboration, drive policy innovation, and maintain transparency in global tax administration.
Leadership
Global Forum on Transparency and Exchange of Information for Tax Purposes
What we are working on
We contribute to reducing international double taxation on income and capital without creating opportunities for non-taxation, through regular updates of the OECD’s Model Tax Convention, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, and International VAT/GST Guidelines.
We support the OECD/G20 Inclusive Framework in implementing the Base Erosion and Profit Shifting (BEPS) Project, to ensure that profits of multinational enterprises are taxed where economic activities and value creation take place, and to make cross-border tax dispute resolution mechanisms more efficient. We also support delegates to the Inclusive Framework in their deliberations on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy.
We support the Global Forum on Transparency and Exchange of Information for Tax Purposes to enhance tax transparency and international administrative assistance in tax matters, including through effective exchange of information “on request”, as well as the adoption of a Common Reporting Standard (CRS) for the automatic exchange of financial account information, to deter and detect tax evasion.
We provide governments and other stakeholders with statistics and in-depth tax policy analysis and advice on a range of issues, including the impact of tax systems on labour markets, innovation, climate change, gender issues and economic growth, to support improvement in tax administration, compliance, and certainty.
We support domestic resource mobilisation in developing countries through a demand-led bilateral country programme to provide assistance on key international tax issues, including broad capacity building, legislative amendments and policy design, organisational changes and skills building. Together with the International Monetary Fund, the United Nations and the World Bank Group, the OECD has created the Platform for Collaboration on Tax to foster multilateral co-operation on tax matters, through the joint publication of technical toolkits that address specific concerns identified by developing countries.
Programmes
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The Global Relations Programme on Taxation (GRP) supports developing countries via capacity-building activities and tools to help tax officials strengthen their skills and knowledge.Learn more
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ICAP is a voluntary risk assessment and assurance programme to facilitate open and co-operative multilateral engagements between MNE groups willing to engage actively and transparently and tax administrations in jurisdictions where they have activities.Learn more
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The Academy’s mission is to support developing jurisdictions in their enforcement of tax crimes and other financial crimes, thus stemming illicit financial flows, increasing domestic resource mobilisation, and building greater trust and confidence in the fairness of the tax system and the government as a whole. The Academy seeks to achieve this by providing law enforcement authorities with the core skills required to combat tax and other financial crimes and empowering them to implement and share this knowledge in their day-to-day roles.Learn more
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Strengthening institutions and building capacity for successful policy reforms in UkraineLearn more
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The Fiscal Transition Support Programme (FTSP) in West Africa is a landmark initiative focused on addressing the region’s challenges of tax evasion, tax avoidance, and illicit financial flows. Through this programme, the OECD and Global Forum on Transparency and Exchange of Information for Tax Purposes provide technical assistance to support the mobilisation of domestic resources in West African states.Learn more
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The OECD assists resource-rich developing countries with addressing base erosion and profit shifting (BEPS) related risks and challenges with a specific focus on the extractive sector. This hands-on practical assistance focuses on addressing transfer pricing risks, understanding mining industry practices, capacity building, and legal and policy advice.Learn more
Latest events
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events.zoom.us11 February 2026 -
23 September 2025 -
11 February 2025 -
Public consultation13 December 2024 -
Publication launchVirtual28 October 2024 -
VirtualWebinar26 March 2021
Latest insights
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Announcement30 April 2026 -
Announcement27 April 2026
Latest publications
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Report
Peer Review on Transparency and Exchange of Information on Request
29 April 2026116 Pages -
Report
Peer Review on Transparency and Exchange of Information on Request
29 April 2026120 Pages -
Report
Peer Review on Transparency and Exchange of Information on Request
29 April 2026105 Pages -
Report
Peer Review on Transparency and Exchange of Information on Request
29 April 2026103 Pages -
Report
Peer Review on Transparency and Exchange of Information on Request
29 April 202677 Pages -
Report
Peer Review on Transparency and Exchange of Information on Request
29 April 202680 Pages -
ReportGlobal Forum on Transparency and Exchange of Information for Tax Purposes: Gabon 2026 (Second Round)
Peer Review on Transparency and Exchange of Information on Request
29 April 2026103 Pages -
Report
Peer Review on Transparency and Exchange of Information on Request
29 April 202674 Pages
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Further information
Read our latest brochure (2021) for more information about the OECD Centre for Tax Policy and Administration.