Heads of tax administration prioritise collaboration on the implementation of the Two-Pillar Solution, digital transformation and capacity building
17/12/2021 - The OECD's Forum on Tax Administration (FTA) held its 14th Plenary meeting on 16-17 December 2021, bringing together tax commissioners from across the globe as well as representatives from international organisations and regional tax administration bodies. Participants discussed top-of-mind tax administration issues including the implementation of the landmark Two-Pillar Solution, lessons learned from the ongoing responses to the global COVID-19 pandemic, digital transformation and capacity building.
FTA members agreed to:
- Prioritise support for implementation of the Two-Pillar Solution, including through the possible further development of tax certainty tools to help prevent disputes and reduce burdens.
- Develop a new strategic framework covering both digitalisation and digital transformation to inform both domestic reforms and international collaboration, drawing from the new digital transformation maturity model and the web-based Inventory of Tax Technology Initiatives to be launched in early 2022.
- Prioritise tax capacity building initiatives to assist developing countries with the implementation of the Pillars and the further digitalisation of tax administration.
"I am impressed with the resilience and ingenuity of tax administrations around the world as we all continue to deliver for taxpayers and governments despite the demands and limitations imposed by the pandemic. Our agreed programme of work, including the strong emphasis on capacity building, will help us emerge from the pandemic stronger, more resilient and more agile", said Bob Hamilton, Chair of the FTA and Commissioner of the Canada Revenue Agency. "One of our main priorities this year will be ensuring that we fully and effectively support the implementation of the Two-Pillar Solution, which is not only important for the stability of our tax bases but for confidence in the international tax system."
"Our discussions today confirmed the FTA's important role in supporting the implementation of the Two-Pillar Solution, making sure that it works effectively and efficiently for tax administrations and businesses alike," said Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration. "The pandemic has continued to accelerate the digitalisation process, and global collaboration on digital technology and tools will be critical as we enter the recovery period and build future resilience."
At the Plenary, the FTA also released two reports: a new Digital Transformation Maturity Model covering the key building blocks of future tax administration; and, together with the African Tax Administration Forum (ATAF), a report on Supporting the Digitalisation of Developing Country Tax Administrations.
For more details, including on the reports published since the 2020 Amsterdam Virtual Plenary meeting, and the FTA's future work programme, see the communiqué released at the close of the meeting.
The Forum on Tax Administration (FTA) is a global forum on tax administration for Commissioners. It has 53 members, including all G20 and OECD member countries as well as selected advanced and emerging non-OECD economies. The work of the Forum is overseen by a Bureau of 13 Commissioners from the participating revenue bodies and is chaired by Bob Hamilton, Commissioner of the Canada Revenue Agency. The FTA has extensive collaboration with a wide range of international and regional organisations, including the IMF, IOTA and CIAT as well as key stakeholders in the private and public sector.
For media enquiries, contact Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (+33 6 2630 4923), Bob Hamilton, Chair of the FTA, or Achim Pross, Head of the International Co-operation and Tax Administration Division (+33 6 2163 2767).