developing countries

On 19 May 2021, the OECD released a new report – Tax Co-operation for Development: Progress report in the COVID-19 era – looking back on the past year showing how developing countries have interacted with the OECD on a range of tax policy and administration issues. These include participating in the development and implementation of inclusive international standards; country-level capacity building programmes delivered through a variety of platforms and modalities; guidance and ...

The Platform for Collaboration on Tax (PCT) – a joint initiative of IMF, OECD, UN and the World Bank – has released the final version of the Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements. The release of the report has been announced by the OECD with a press release dated 19 January 2021. Furthermore from the press release: The PCT's new toolkit ...

Representatives from 40 countries and 5 international and regional organisations, along with delegations from the OECD's Multilateral Tax Centres, met to discuss the OECD's Global Relations Programme (GRP) in taxation, at the 17th meeting of the Advisory Group for Co-operation with Partner Economies. This was announced by the OECD in a press release dated 15 September 2020 on the release of the report. The meeting took stock of a rapidly changing international tax landscape and ...

Recently, a blog post by Ben Dickinson, Head of the Global Relations and Development Division, Centre for Tax Policy and Administration of the OECD, has been posted on the OECD-website: “Building tax systems in developing countries is vital to overcoming COVID-19 and achieving the SDGs”. CFN-bericht nr. 20200731-27 BRONDOCUMENT (link to the blog post on the website of the OECD) BRON: www.oecd.org Land/gebiedsdeel: Internationaal Betreft: internationaal belastingrecht, international taxation, OECD, ...

The OECD has published two self-assessment maturity models on tax debt management and the reduction of compliance burdens, both critical areas for successful tax administration. Maturity models set out descriptions of capabilities and performance in a particular function or set of activities across a number of levels of increasing maturity, in the case of these models from an emerging to an aspirational level. These models, the first in a new ...

Tuesday 26th of November marked an important milestone for the Organisation for Economic Co-operation and Development and the United Nations Development Programme Tax Inspectors Without Borders initiative (TIWB) with the launch of a project on automatic exchange of information (AEOI). The project, which will be co-ordinated with the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum), was unveiled during its 10th Anniversary Meeting in Paris, France. This ...

On 26-27 November, the 10th Anniversary Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) in Paris brought together more than 500 delegates from 131 member jurisdictions for renewed discussions on efforts to advance the tax transparency agenda. This was announced in a press release on the website of the OECD. From the press release: Ten years since the G20 declared the end of banking ...

The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is seeking feedback from the public on a draft toolkit designed to help developing countries in the implementation of effective transfer pricing documentation requirements. This was announced in a press release published on the website of the OECD. From the press release: Transfer pricing documentation is necessary for effective implementation ...

Tax Inspectors Without Borders (TIWB) assistance has delivered nearly USD 500 million in additional revenue for developing countries through April 2019, according to the latest TIWB annual report, as announced in a press release dated 25 September 2019 published on the website of the OECD. The release of the report was already announced in a press release dated 18 September 2019. From the press release dated 25 September 2019: The ...

The first OECD Tax Certainty Day took place on 16 September 2019 at OECD headquarters in Paris, according to a press release published on the website of the OECD. From the press release: As recognised by G20 Ministers, maintaining and enhancing tax certainty brings benefits for taxpayers and tax administrations alike and is key in promoting investment, jobs and growth. This is particularly the case against the backdrop of the ...

The willingness of individuals and businesses to voluntarily pay tax can be improved through better understanding of the complex interlinkages between enforcement, trust in government and the ease of compliance, according to a new report from the OECD. The release of the report was announced in a press release dated 11 September 2019 on the website of the OECD. Tax Morale: What Drives People and Businesses to Pay Tax? assesses the ...

As part of the ongoing work on tax morale, the OECD is seeking public comments on its forthcoming publication What's driving tax morale? An empirical analysis on social preferences and attitudes towards taxation. This was announced by the OECD with a press release dated 10 April 2019. A first draft was presented and discussed at a conference on the Role of Tax Morale in Developing Countries organised by the OECD's Task ...

Delegates from over 100 jurisdictions, including regional and international organisations, have unanimously endorsed new rules that will ensure the collection of additional VAT/GST revenues and will level the playing field between operators in traditional and online markets. Meeting in Melbourne, Australia on 20-22 March 2019, around 300 participants attending the Global Forum on VAT, welcomed measures proposed in a new report by the OECD on The Role of Digital Platforms ...

On 19 March 2019, the event: “Tax Morale and Integrity in Developing Countries” was held in the OECD Conference Centre Auditorium (with live streaming). This was announced in March 2019 with a press release published on the website of the OECD. From the press release: Tax morale measures taxpayer perceptions and attitudes towards paying and evading taxes. What creates tax morale? In other words, what makes you willing to pay ...

Taxes paid by companies remain a key source of government revenues, especially in developing countries, despite the worldwide trend of falling corporate tax rates over the past two decades, according to a new report from the OECD.  This was announced by the OECD in a press release dated 15 January 2019. A new OECD report and database, Corporate Tax Statistics, provides internationally comparable statistics and analysis from around 100 countries worldwide on ...

For many resource-rich developing countries, mineral resources present a significant economic opportunity to increase government revenue. Tax base erosion and profit shifting (BEPS), combined with gaps in the capabilities of tax authorities in developing countries, threaten this prospect. The OECD’s Centre for Tax Policy and Administration and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) are collaborating to address some of the challenges developing countries face in raising ...

An innovative international co-operation initiative that deploys qualified experts in developing countries to strengthen their ability to effectively tax multinational enterprises has achieved significant milestones over the past year, according to a new annual report. This has been announced in a press release dated 4 October 2018 published on the website of the OECD. Tax Inspectors Without Borders, a joint initiative of the Organisation for Economic Co-operation and Development (OECD) and the ...

The OECD has released a new brochure outlining the OECD’s work on tax: “OECD Work on Taxation 2018-19”. In his preface to the brochure, the OECD’s Secretary-General Mr. Angel Gurría recalls among others that great success was achieved in tackling tax evasion through the Global Forum on Transparency and Exchange of Information for Tax Purposes (which has more than 150 members, hereafter: “the Global Forum”) and that it is estimated ...

On 22 July 2018, the OECD/IMF Report on Tax Certainty – 2018 Update was published on the website of the OECD. This report was originally published as Annex 3 to the OECD Secretary-General Tax Report to the G20 Finance Ministers and Central Bank Governors, which was issued on 22 July 2018 after the G20 Finance Ministers meeting in Buenos Aires, Argentina (see a separate article in today’s CFN-issue). This report from ...

On 22 July 2018, the OECD Secretary-General report to the G20 Finance Ministers and Central Bank Governors was published on the website of the OECD. The report contains two parts. Part I is a report on the activities and achievements of the OECD’s tax agenda, and is made of two subparts: looking back at significant achievements and looking ahead at the further progress needed, in particular through the OECD/G20 Inclusive ...

Over 70 participants from 20 countries in Europe and Central Asia gathered in Tbilisi, Georgia, for a high-level regional event on Developments in International Tax Co-operation: Fighting Tax Evasion and Avoidance on 17-18 July 2018. This was announced in a press release dated 20 July 2018 published on the website of the OECD. From the press release: Over two days, participants discussed policy responses to fighting tax evasion and avoidance, as well ...

The Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – invites final comments on a revised version of its report on the “Taxation of Offshore Indirect Transfers of Assets”: The Taxation of Offshore Indirect Transfers: A Toolkit - Draft Version 2 (also available in French and Spanish). This was announced in a press release dated 16 July 2018 published on the website of the ...

In 2012, the Committee of Experts on International Cooperation in Tax Matters (the Committee) published the United Nations (UN) Practical Manual on Transfer Pricing for Developing Countries in 2012, with an updated version published in 2017 (also referred to as “the Practical TP Manual”). This Manual aims to give users from developing countries practical advice on how to address transfer pricing matters according to the arm’s length standard. From the ...

International tax experts gathered on Friday 3 November 2017 at the OECD in Paris to share experiences and identify best practices in the implementation of Tax Inspectors Without Borders (TIWB) programmes, according to a press release on the website of the OECD (www.oecd.com). Launched as a joint OECD/UNDP initiative in 2015, TIWB facilitates the deployment of international tax audit experts to work alongside tax administrations in developing countries on complex international tax ...