Base erosion and profit shifting

Platform for Collaboration on Tax



The Platform for Collaboration on Tax is a joint effort launched in April 2016 by the International Monetary Fund (IMF), the Organisation for Economic Co-operation and Development (OECD), the United Nations (UN) and the World Bank Group (WBG). The Platform is designed to intensify the co-operation between these International Organisations (IOs) on tax issues. It formalises regular discussions between the four IOs on the design and implementation of standards for international tax matters, strengthens their ability to provide capacity-building support to developing countries, and helps them deliver jointly developed guidance. It also increases their ability to share information on operational and knowledge activities around the world.

This effort comes at a time of great momentum around international tax issues, and was welcomed by the G20 finance ministers at their February 2016 meeting in Shanghai. Amid the growing importance of taxation in the debate to achieve the UN Sustainable Development Goals (SDGs), a major aim of the Platform is to better frame technical advice to developing countries as they seek both more capacity support and greater influence in designing international rules.

Among the Platform's tasks are to deliver a number of publications designed to help developing countries implement the measures developed under the G20/OECD Base Erosion and Profit Shifting Project (BEPS) among other international tax issues. There is an important link between this work and the Inclusive Framework on BEPS. Platform members hold regular meetings with representatives of developing countries, regional tax organisations, banks and donors. Consultations with business and civil society are organised as needed.

Read the Platform for Collaboration on Tax Progress Report 2021 for a snapshot of the world's four leading multilateral organisations' co-operation in the area of domestic resource mobilisation, including in their responses to COVID-19.

The PCT Secretariat is generously supported by the governments of Japan, Luxembourg, the Netherlands, Norway, Switzerland, and the United Kingdom.


New website launch

In March 2020, the PCT launched a new integrated website that provides extensive information on how low- and middle-income countries can strengthen tax systems and mobilise the domestic revenue they need to address some of their urgent development challenges—including the COVID-19 pandemic. The new user-friendly website features an interactive database that allows users to see—on a country-by-country basis—the latest information on the tax-related activities of the four organisations. It also offers toolkits, publications, and practical guidance on tax issues, including latest tax knowledge resources related to COVID-19 response. This website reflects the wide-ranging and in-depth tax work that the four partners have undertaken across the globe since the PCT was established in 2016.



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If you have any OECD-specific queries, you are invited to e-mail [email protected].



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