Centre for Tax Policy and Administration

Global Relations in Taxation

 

  Bookmark this page: www.oecd.org/tax/globalrelations

 

 

Tax and Development:

International organisations deliver a report to the G-20 Development Working Group 

This new report responds to the G-20 Development Working Group request for a report on supporting to the development of more effective tax systems in developing countries.

 

 

Taxation in the Global Context

Taxation issues, and the need for dialogue and consistency of approach, reach beyond borders. The work of the OECD relies on direct interaction  with all interested countries in order to reflect a truly global perspective. In the tax area, closer engagement with countries which are not members of the OECD is critical to enable officials to benefit from the perspectives and experiences developed both within and beyond the borders of the Organisation.

In this context, the Global Relations Division of the Centre for Tax Policy and Administration (CTPA/GR) works closely with around 100 non-OECD economies through 80+ events held annually on a global basis. These events are focused on:

                                       → Engaging partners in a broad and meaningful dialogue

                                       → Introducing them to our standards and guidelines;

                                       → Involving them directly in OECD work;

                                       → Ensuring that their views and perspectives are reflected. 

There is increasing recognition that taxation has implications that stretch beyond the direct sphere of raising revenue.  Taxation provides governments with the funds needed to invest in development and in the longer term, offers an antidote to aid dependence in the poorest countries and a predictable fiscal environment  to promote growth. More broadly, taxation provides the key interface between the individual and the state. By stimulating the process of negotiation and bargaining between government and citizens, tax can contribute to more effective and accountable states as well as to better governance. The Global Relations Annual Report provides a detailed description of these activities.

See also:

Focus on Africa, .pdf, en

OECD Work on Taxation in Africa, website, en

 

 

The Global Relations Tax Programme 
Through the work of the Committee on Fiscal Affairs (CFA), the OECD is one of the recognised leaders in the development of standards and guidelines encouraging co-operation in international tax matters. In this context the Global Relations Programme is responsible for developing the global dialogue on tax. The programme is also the result of an interaction between all stakeholders including non-OECD economies represented in the Advisory Group for Co-operation with non-OECD economies (NOEs).

The Programme offers a mechanism to share experiences on common issues and develop solutions to emerging challenges in tax policy and administration through the following means:

→ Delivery of numerous demand-driven, bilateral and multi-  lateral events per year, directed towards the needs of participating countries and addressing issues of particular relevance to them;

→ Partnerships with regional tax organisations including among others the African Tax Administration Forum (ATAF), Asian Development Bank (ADB), Inter-American Centre of Tax Administration (CIAT) and the Intra-European Organisation of Tax Administrations (IOTA). This joint work constitutes a critical component of the Global Relations Programme.

 

See also:

2012 Global Relations Programme, .pdf, en
(last updated: 04/01/2012)

Participating in the Global Relations Programme, .pdf, en

 

Impact of the Global Relations Programme: Partner Perspectives

 

Tax and Development

The Task Force on Tax and Development was created following the Joint DAC-CFA meeting in January 2010, and met in Paris in May 2010 and again in April 2011. Co-chaired by South Africa and the Netherlands, its role is to support the Committees in delivering a programme to strengthen tax systems in developing countries.

The anticipated outcome of the programme is an enhanced enabling environment for developing  countries to collect appropriate and adequate tax revenues and to build effective states , through: (i) statebuilding, taxation and aid; (ii) effective implementation of transfer pricing regimes; (iii)tackling international tax evasion/avoidance, supporting the Global Forum on Transparency and Exchange of Information for Tax Purposes; and (iv) increased transparency in the reporting of relevant financial data by multinational enterprises.

See also:

Tax and Development website

Summary Record

 

International Tax Dialogue (ITD)

This is a collaborative project of the European Commission (EC), Inter-American Development Bank (IDB), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Kingdom Department for International Development (UK-DFID) and World Bank Group to better discharge each institution’s own mandate by facilitating increased co-operation on tax matters among governments, international organisations and other key stakeholders. 

The ITD aims to facilitate dialogue to share good practices and pursue common objectives in improving the functioning of national tax systems by:

→ Promoting effective international dialogue between participating organisations and governments on both tax policy and tax administration;

→ Identifying and sharing good practices;

→ Providing an improved focus for technical assistance on tax matters; and

→ Avoiding duplication of efforts in respect of existing activities.

Activities also include creating an online knowledge sharing facility, global and regional conferences, an online directory of technical assistance activities and studies of issues of global interest. The next global conference of the ITD will focus on "Tax and Inequality" and will be held from 7-9 December 2011 in India. A conference site with the agenda and further details will be made available soon via the ITD website.

See also:

website: www.itdweb.org

New publication: ITD Comparative Study on

Revenue Administration in Sub-Saharan Africa

 

 

Recent and Upcoming Activities

24 June 2011

Board for Co-operation with Non-OECD Economies

Paris, France

19 Sept. 2011

 

Task Force Sub group on Transfer Pricing

Paris, France (TBC)

25-26 Oct. 2011

 

Global Forum on Transparency and Exchange of Information for Tax Purposes

Paris, France

3-4 Nov. 2011

 

2011 G20 Summit

Cannes, France 

24 Nov. 2011

 

Task Force Sub group on Transparency in Financial Reporting

Paris, France (TBC)

29 Nov.-1 Dec. 2011

 

Fourth High-Level Forum on Aid Effectiveness

Busan, Korea 

See also:

OECD Multilateral Tax Centre in Ankara (Turkey)

OECD Multilateral Tax Centre in Budapest (Hungary)

OECD Multilateral Tax Centre in Seoul (Korea)

OECD Multilateral Tax Centre in Vienna

OECD Multilateral Tax Centre in Yangzhou (China)

Guidelines for Experts  (Handbook on Developing Partnerships with Non-OECD Economies)

 

 

 

 

Other Links

Global Forum on Transparency and Exchange of Information for Tax Purposes

The Global Forum has been the multilateral framework within which work in the area transparency and exchange of information has been carried out by both OECD and non-OECD economies since 2000. This website is a key resource for those interested in following the developments in the implementation of the internationally agreed tax standard.

 

MENA Initiative 

The Initiative on Governance and Investment for Development is a regional effort, initiated and led by countries in the Middle East and North Africa (MENA). This site gives an overview of the activities in this context.

 

The LAC Fiscal Initiative

Latin America and the Caribbean (LAC) is still for many the region with the highest inequalities in the world, presenting major problems in the area of its fiscal performance. The LAC Fiscal Initiative is an OECD programme that fosters fiscal policy dialogue in the LAC region aiming to improve its taxation and public expenditure policies to support economic growth and income redistribution.

 

 

 

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