01/03/2022 – The OECD/G20 Inclusive Framework on BEPS has elected Marlene Nembhard-Parker of Tax Administration Jamaica (TAJ), Ministry of Finance and the Public Service as its new co-chair. Ms. Nembhard-Parker will lead the group with Ms. Fabrizia Lapecorella of Italy who, as Chair of the OECD’s Committee on Fiscal Affairs (CFA), currently serves as Chair of the Inclusive Framework on BEPS.
Ms. Nembhard-Parker is the first to hold the position, which has been established following a recent report on developing countries and the Inclusive Framework on BEPS calling for the governance of the Inclusive Framework to be more representative of developing countries and to further support domestic resource mobilisation (DRM) in developing countries in the COVID-19 era and beyond.
"Today, developing countries make up around one-third of the membership of the Inclusive Framework on BEPS. Through my new role as co-chair, I look forward to strengthening the voice of developing countries around the table, ensuring that the Inclusive Framework’s strong coalition of members pays particular attention to the needs of lower capacity countries. As developed and developing continue to advance together on the design and implementation of the global tax rules, it is hoped that we will also advance together on a more balanced global tax system which is essential to domestic resource mobilisation in developing countries."
In welcoming the appointment, Ms. Lapecorella added: "The growing and diverse membership of the Inclusive Framework on BEPS calls for a re-balancing of its leadership. I look forward to working closely with Marlene in ensuring that the setting and implementation of international tax norms consider the capacities and priorities of developing countries to help unlock the benefits of their commitment to the Inclusive Framework and support their DRM efforts."
Ms. Nembhard-Parker is Chief Tax Counsel of Legislation, Treaties and International Tax Matters with TAJ. She previously served in the TAJ, as Director of Legislation and Treaty Services, Senior Legal Officer and Legal Officer. Ms. Nembhard-Parker is also currently the Co-chair of the CFA’s Advisory Group for Global Dialogue on Tax Matters, a former member of the OECD/G20 Inclusive Framework on BEPS Steering Group and a member of the United Nations Committee of Experts on International Cooperation in Tax Matters.
Ms. Nembhard-Parker holds a BSc in Public Administration from the University of the West Indie (Mona Campus) Jamaica, a Bachelor of Laws from the University of the West Indies (Cave Hill Campus) in Barbados and a Legal Education Certificate from the Norman Manley Law School in Jamaica. She also holds a Master’s Degree in International Taxation from the University of New South Wales in Australia.
For more information on the OECD/G20 Inclusive Framework on BEPS, visit: www.oecd.org/tax/beps/