Developing the International Dialogue on Taxation: A Joint Proposal by the Staffs of the IMF, OECD and World Bank

The increasing internationalization of economic activity and renewed focus on sustainable development have created a clear need to strengthen international cooperation on taxation, as noted, for example, in the draft outcome for the Monterrey Financing for Development initiative. To promote this enhanced cooperation, the staffs of the International Monetary Fund, OECD, and World Bank propose to work together to establish an "International Tax Dialogue".

Its primary purpose is to facilitate technical discussions and experience-sharing between government officials responsible for tax administration and policy, to the benefit of developing and developed countries alike. The dialogue will not make, enforce or mediate binding tax rules, since this is the prerogative of sovereign states. A further purpose is to enhance collaboration among organizations that provide technical assistance in the tax area.

Download the full text of the joint proposal: Developing the International Dialogue on Taxation