Centre for Tax Policy and Administration

OECD/IMF 2019 Progress Report on Tax Certainty


This report by the OECD and the IMF identifies a set of practical approaches and solutions to enhance tax certainty. It also discusses initiatives that aim to improve tax certainty in developing countries.


Published: 8 June 2019



Tax certainty for taxpayers is an important component of investment decisions and can have significant impacts on economic growth. In 2016, the G20 Leaders called on the International Monetary Fund (the IMF) and the Organisation for Economic Co-operation and Development (OECD) to work on this issue.

Following an initial report in 2017 and an update in 2018, the G20 Leaders re-iterated the importance of this issue, noting their continued support for enhanced tax certainty. The Buenos Aires Action Plan called for "the OECD and the IMF to report to Finance Ministers and Central Bank Governors in 2019 on progress made on tax certainty".

This report, prepared jointly by the IMF and OECD, provides an update on the work on tax certainty issues and shows clearly that this remains a priority issue for taxpayers and tax administrations alike. It was originally published as Annex 3 to the OECD Secretary-General Tax Report to the G20 Finance Ministers and Central Bank Governors, which was published on 8 June 2019 at the G20 Finance Ministers meeting in Fukuoka, Japan.




Related Documents