Handbook - Developing Partnerships with Non-OECD Economies

Table of Contents

This Handbook is updated every 6 months. Last update: 9 October 2008

Foreword

The OECD has the broad objective of developing a wide range of human capacity across all economic and social policy areas, making use of policy dialogue and peer review backed by high-quality, analytical work and the willingness of policy makers to exchange good practices.  The aim is to promote sound, sustainable growth and poverty reduction through global sharing of OECD principles and values – commitments to democracy, market-based economies, and open, rule-based and non-discriminatory trading and financial systems, supported by good governance. 

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.  By providing a forum for policy makers to discuss international and domestic tax issues the CFA seeks to eliminate tax measures which distort trade and investment flows, to prevent double taxation, to counteract tax evasion and avoidance and to promote best practices in tax policy and administration. 

The CFA’s work programme is carried out by subsidiary bodies where participants are primarily drawn from OECD countries.   The partnership programme with Non-OECD Economies (NOEs) is an indispensable part of this work and promotes the development of global standards and good practices through co-operation on taxation.  The programme is highly valued by all the stakeholders and has made a direct and measurable contribution to the development of tax policy and administration in OECD countries and NOEs and improved bilateral relationships between participating countries.

This handbook is a guide for anyone who is directly or indirectly involved in the OECD’s programme of co-operation with NOEs and sets out practical information about operation of the partnership programme.  This handbook will be useful to member country co-ordinators of member country experts, member country experts, contact persons in Non-OECD Economies (NOEs) who are responsible for selecting/nominating participants, participants invited to the events and other officials who are interested in assessing the significance and impact of the OECD’s programme.  Through a mutual understanding of and commitment to the roles that each parties play, all the parties involved in the partnership programme can work together to maintain the high standards and to ensure that the programme will continue to be successful in meeting the needs of all the stakeholders. 

Co-Chairs of the Board for Co-operation with Non-OECD Economies