At its meeting in April this year, the Task Force proposed a work-programme for 2011/12 for each of its four priority areas, including transfer pricing, which was approved by the Committee for Fiscal Affairs and the Development Assistance Committee at their meetings in July.
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The link between taxation and governance is not immediately apparent, but in fact one is vital for the other.
As part of a new project on tax morale, the OECD has recently reanalysed the results of a survey of business perceptions on tax certainty, to identify the constraints and concerns they face in paying in taxes around the world. This new report, to be launched at this session, has identified some of the factors that may impact tax morale and attitudes towards compliance among businesses, and how they differ in different regions.