Follow us @OECDtax
Developing countries are frequently reporting the need to implement measures designed to balance protecting their tax base whilst creating a transparent and predictable investment climate through the introduction of rules that are effective in addressing base erosion and profit shifting (BEPS) and create certainty and consistency for business. Global implementation of the BEPS outcomes aims to protect the tax base of countries and provide a more certain investment climate through the consistent implementation of international standards and best practices.
The Tax and Development Programme delivers support initiatives for developing countries seeking to implement or strengthen their regimes for addressing transfer pricing and other BEPS-related issues, through two-to-three year-long capacity development programmes. These programmes are demand-led and provide solutions to the different needs developing country tax administrations have in the area of transfer pricing and other BEPS matters. Most of the programmes are delivered in co-operation with international agencies such as the African Tax Administration Forum, the European Commission and the World Bank Group.
To support developing countries, the OECD has established a multi-stakeholder Task Force on Tax and Development bringing together OECD member countries, emerging and developing countries, international and regional organisations, civil society and business. Together, the goal is to take action to improve the enabling environment for developing countries to collect appropriate and adequate tax revenues and to build effective states. The OECD's Tax and Development Programme underpins the work of this Task Force.
The Task Force on Tax and Development is currently focused on the following areas:
The Task Force on Tax and Development, co-chaired by Senior representatives of the Governments of South Africa and the Netherlands, brings together stakeholders to discuss current tax and development issues facing developing countries. Its role is to advise the Committee on Fiscal Affairs (CFA) and the Development Assistance Committee (DAC) in delivering a Tax and Development Programme to improve the enabling environment for developing countries to collect taxes fairly and effectively. Since its creation in 2010, its members meet annually to monitor progress and identify areas of opportunity for working with developing countries.