Global relations and development

Setting the tax agenda


The Advisory Group for Co-operation with Non-OECD Economies

The OECD provides the governments of 35 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:

  • Review and evaluate the ongoing programme of co-operation with non-OECD Economies, from the perspective of the countries that are involved in, and support, the programme;

  • Provide a forum for non-OECD economies to directly influence the management, delivery and future direction of the OECD’s partnership activities;

  • Improve the partnership programme of technical and policy dialogue;

  • Deepen the interaction between member and non-member countries on tax issues, and in particular provide a forum for consultation on OECD instruments, standards and guidelines under review or in the process of development;

  • Broaden the interaction between member and non-member countries in the context of the wider debate on the role of taxation for development.


Planned stakeholder input in OECD tax matters

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.


The OECD's Committee on Fiscal Affairs consults with interested parties through a variety of means to inform its work in the tax area. One important way of obtaining such input is through the release of requests for input or discussion drafts for public comment and through public consultations. View the complete list here.


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