This report explores the nature of tax uncertainty, its main sources and effects on business decisions and outlines a set of concrete and practical approaches to help policymakers and tax administrations shape a more certain tax environment.
Published on 18 March 2017.
This report responds to the request from the G20 Leaders at their Summit in Hangzhou, China in September 2016 for the OECD and the IMF to work on issues of tax certainty.
The request arises against the backdrop of heightened concern about uncertainty in tax matters and its impact on cross-border trade and investment, especially in the context of international taxation.
This report was originally published as Annex 1 to the OECD Secretary-General Report to the G20 Finance Ministers, which was issued on 17 March 2017 after the G20 Finance Ministers and Central Bank Governors meeting in Baden-Baden, Germany.