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At the G20’s request, the OECD is leading the development of a strategy to address base erosion and profit shifting (BEPS). The Development Working Group has asked the OECD to draw together the experiences of developing countries and international organisations in a report on the main sources of BEPS in developing countries and how these relate to the OECD/G20 BEPS Action Plan on this issue.
The fourth LAC (Latin American and Caribbean) Tax Policy Forum took place on 3-4 July in Mexico City to discuss the fiscal policy challenges in Latin America. The discussions focused on the political economy of tax reform, “green” taxation, best practices in raising revenue from natural resources, and the role of fiscal policy in reducing inequality.
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As requested in the Declaration on BEPS adopted at the 2013 Ministerial Council Meeting , this note reports on progress made on the Comprehensive Action Plan (CAP) to address BEPS. It also provides an update on the key work streams of the OECD tax agenda of particular relevance to the 2014 Ministerial Council Meeting.
The International Tax Dialogue (ITD) is a joint initiative involving the EC, IDB, IMF, OECD, World Bank Group and CIAT to encourage and facilitate discussion of tax matters among national tax officials, international organisations, and a range of other key stakeholders.
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The OECD's Tax Centre is seeking intellectual service providers to help lead and deliver four events in the Centre's tax programme for co-operation with Partner Economies.
Senior tax policymakers and administrators from across the world are meeting this week in Marrakech to discuss how powers to set and collect taxes should be allocated across different levels of government to ensure accountability, efficiency and economic stability.
The report provides an overview of the main issues raised by VAT, SMEs and the taxation of the financial sector, and that tax practitioners should be aware of in their day to day work. Each chapter provides a detailed analysis of the challenges revenue administrations and policy makers face in designing and administering these taxes, and possible solutions that can be adapted and related to the specific situation of different countries.
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The OECD’s Task Force on Tax and Development met in Seoul, on 30-31 October 2013. Governments, international and regional organisations, civil society and business representatives reviewed progress made since the previous meeting and explored further ways to help developing countries better mobilise their domestic resources.
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Background information about Tax Inspectors Without Borders
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Tax and Development Pillar 1: What Drives Tax Morale?