Platform for Collaboration on Tax



The Platform for Collaboration on Tax is a joint effort launched in April 2016 by the International Monetary Fund (IMF), the Organisation for Economic Co-operation and Development (OECD), the United Nations (UN) and the World Bank Group (WBG). The Platform is designed to intensify the co-operation between these International Organisations (IOs) on tax issues. It formalises regular discussions between the four IOs on the design and implementation of standards for international tax matters, strengthens their ability to provide capacity-building support to developing countries, and helps them deliver jointly developed guidance. It also increases their ability to share information on operational and knowledge activities around the world.




22/06/2017 - The PCT releases toolkit to help developing countries address the lack of comparables for transfer pricing analyses and better understand mineral product pricing practices

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This effort comes at a time of great momentum around international tax issues, and was welcomed by the G20 finance ministers at their February 2016 meeting in Shanghai. Amid the growing importance of taxation in the debate to achieve the UN Sustainable Development Goals (SDGs), a major aim of the Platform is to better frame technical advice to developing countries as they seek both more capacity support and greater influence in designing international rules.


Among the Platform's tasks are to deliver a number of publications designed to help developing countries implement the measures developed under the G20/OECD Base Erosion and Profit Shifting Project (BEPS) among other international tax issues. There is an important link between this work and the BEPS implementation framework. Platform members hold regular meetings with representatives of developing countries, regional tax organisations, banks and donors. Consultations with business and civil society are organised as needed.


For more information about the Platform for Collaboration on Tax, read the jointly-developed Concept Note.


Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries
25 July 2016


In February 2016, G20 Finance Ministers called upon the IMF, OECD, UN and World Bank Group to "recommend mechanisms to help ensure effective implementation of technical assistance programmes, and recommend how countries can contribute funding for tax projects and direct technical assistance, and report back with recommendations" at their July meeting. The four organisations – drawing on their individual experiences in delivering technical advice and their interactions with other providers of technical assistance, development partners, and especially country governments – developed a series of recommendations and enabling actions in response to this request.

The recommendations in this report further benefitted from a public request for feedback on draft recommendations which attracted responses from governments, businesses, civil society and individuals.

Cover page of Toolkit For Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analyses - Discussion Draft



The OECD is working with developing countries, the IMF, the World Bank Group and the UN along with regional tax organisations to address the top priority BEPS issues identified by developing countries in a two-part report published in 2014. This work was mandated by the G20 Development Working Group in response to the 2014 report, and is aimed at ensuring that developing countries can benefit from the outcomes of the BEPS Project, as well as from practical solutions to the BEPS-related challenges that these countries are facing, like wasteful tax incentives.


The outcomes of the BEPS Project delivered in 2015 change the international taxation environment, and as a consequence 2016 and 2017 will be focused on implementation, including on the development of practical tools for developing countries in the following areas :

  1. Options for Low Income Countries' Effective and Efficient Use of Tax Incentives for Investment;
  2. Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analyses;
  3. Report on indirect transfers of assets;
  4. Transfer Pricing Documentation requirements;
  5. Tax Treaty Negotiation;
  6. Base Eroding Payments;
  7. Supply Chain Restructuring; and
  8. Assessment of BEPS risks.


1. Options for Low Income Countries' Effective and Efficient Use of Tax Incentives for Investment
15 October 2015


Low income countries often face acute pressures to attract investment by offering tax incentives, which then erode the countries' tax bases with little demonstrable benefit in terms of increased investment. The Platform partner organisations were asked to use their shared expertise — based on many years of country interactions and analysis—to assist low income countries in making better use of tax incentives.

Drawing on recent country experiences and an extensive range of studies, the IOs prepared this report aiming to take a fresh look at tax incentive policies in low income countries. The report offers guidance on the design and governance of tax incentives and suggests good practices. Since much of the pressure to offer incentives stems from an awareness of those offered by other countries, the report also discusses options for international coordination to address the risk of mutually damaging spillovers from such tax competition.

A separate background document is also available, which reviews practical tools and models that can help assess the costs and benefits of tax incentives. This is essential to enhance transparency and support informed decision making.




2. Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analyses
22 June 2017


The toolkit responds to a request by the Development Working Group of the G20, and addresses an area of tax called "transfer pricing," which refers to the prices corporations use when they transact between members of the same group. How these prices are set has significant relevance for the amount of tax an individual government can collect from a multinational enterprise. The toolkit specifically addresses the ways developing countries can overcome a lack of data needed to implement transfer pricing rules. This data is needed to determine whether the prices the enterprise uses accord with those which would be expected between independent parties. The guidance will also help countries set rules and practices that are more predictable for business. Since the pricing of transactions between related parties in the extractive industries is an issue of particular relevance to many developing countries, the toolkit also addresses the information gaps on prices of minerals sold in an intermediate form (such as concentrates).

The toolkit has been updated following comments on a consultation draft which was made public in January 2017. It will soon also be available in French and Spanish.

 ‌Cover page of Toolkit For Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analyses - Discussion Draft


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