The International Institute for Sustainable Development (IISD) and the Organisation for Economic Co-operation and Development (OECD) have formalised their partnership with the signing of a Memorandum of Understanding (MoU) in the margins of the Platform for Collaboration on Tax’s 2026 Conference on Tax and Development, held on 2-3 March, in Tokyo, Japan.
The agreement builds on a collaboration that began in 2018 under the Base Erosion and Profit Shifting (BEPS) in Mining Programme. The MoU provides a framework for IISD and the OECD to continue their support to developing countries in strengthening domestic resource mobilisation, with a focus on the extractive sector and international taxation.
Under the MoU, the two organisations will deepen their work to address BEPS-related risks in mining, strengthen fiscal and administrative frameworks, and support countries in implementing international tax reforms. This work further covers the design and use of tax incentives, as well as emerging issues, such as environmental taxation and carbon pricing.
“Our work with the OECD over many years has shown the real value of collaboration built on complementary expertise and a commitment to practical action. This agreement allows us to take that work further, and we look forward to deepening our partnership in support of more sustainable and more robust tax systems”, said IISD's Director, Tax and Sovereign Debt, Alexandra Readhead.
Through this formalised partnership, the OECD and IISD aim to advance more effective and sustainable tax systems and the management of natural resource revenues, supporting developing countries in strengthening domestic resource mobilisation for sustainable development.
“At a time of increasing fiscal pressure, strengthening international co-operation is essential. With the continuation of this partnership between the OECD and IISD, we are reinforcing our shared commitment to strengthening domestic resource mobilisation. Our joint expertise will enhance our collective impact and better support countries in maximising the benefits of their natural resources to secure long-term sustainable growth,” said Manal Corwin, Director of the OECD Centre for Tax Policy and Administration.
For more information, please visit: https://www.oecd.org/en/about/programmes/beps-in-mining.html.
Enquiries should be directed to the Communications Office in the OECD Centre for Tax Policy and Administration.