Tax Co-operation for Development

Supporting developing countries in their efforts to strengthen tax systems is a long-standing priority for the OECD. For well over a decade, the OECD tax and development programme has been in place to effectively collaborate with countries in addressing tax evasion and avoidance, improving revenue mobilisation, and advancing tax policy and administration reforms. This includes facilitating country participation in key international tax initiatives such as the Inclusive Framework on BEPS and the Global Forum on Transparency and Exchange of Information for Tax Purposes, providing internationally comparable and reliable data to inform policy analysis, and delivering targeted technical assistance across a range of international tax matters. This report provides an overview of the activities and results in these areas for 2024, which was a record year for new programme launches under the OECD/UNDP Tax Inspectors Without Borders initiative and for support on tax transparency and exchange of information. The report also summarises a recently concluded independent evaluation of the tax and development work and outlines initial responses to its recommendations and key priorities for 2025.