The OECD provides the governments of 34 member countries with a platform on which to discuss and develop economic, tax and social policies, both domestic and international, that in today’s globalised world should form a web of coherent practice across nations.
The OECD’s Committee on Fiscal Affairs (CFA) is a leader in setting standards and guidelines in respect of international taxation matters. The Global Relations Programme, overseen by the CFA’s Board for Co-operation with Non-OECD Economies (BCNOE), is designed to fulfill the wider mandate of encouraging global economic development by securing the active participation of non-OECD countries in the development and implementation of the OECD’s instruments, standards and guidelines; and promoting a climate that encourages mutual assistance between member countries and non-OECD economies.
Reporting directly to the CFA, the BCNOE relies for its global perspective on the work carried out by the Advisory Group for Co-operation with Non-OECD Economies. Specifically, the objectives of the Advisory Group are to:
The work of the OECD relies on direct interaction with all interested countries in order to enable it to reflect a truly global perspective in the tax area. Closer engagement with countries which are not members of OECD is critical to enable officials to benefit from the perspectives and experiences developed both within and beyond the borders of the Organisation.
The OECD’s challenge is to engage all interested countries in a broad and meaningful dialogue on the development and implementation of OECD standards and guidelines, as well as to ensure that all views are reflected as these instruments develop and as these are implemented.
In this context, we invite you to input your comments on the following current initiatives [current content is being updated and will be available shortly]