SUPPORTING THE SUSTAINABLE DEVELOPMENT GOALS 2-3 November 2015 • Paris, France

 

The 5^th Plenary meeting of the Task Force on Tax and Development will review progress on tax and development made in 2015, including in relation to the UN Sustainable Development Goals, the Financing for Development Conference, the Addis Tax Initiative, the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, Exchange of Information for Tax Purposes and Tax (TIWB).

The objectives of this meeting are for governments, international and regional organisations, civil society and business to take stock of where the Task Force is helping and plan future action.

The morning of the second day a seminar on State building, Citizenship and Taxation will explore and discuss the current thinking on the role taxation plays in building effective states, citizenship and accountability. It will address the practicalities of what it means to build the social-fiscal contract in developing countries and to connect tax payers’ expectations with the delivery of public services.

The Plenary meeting will end with the official launch of the OECD’s Source Book on Taxpayer Education, which focuses on concrete country cases of how governments are reaching out to inform and engage today’s – and future – taxpayers to foster an overall “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.

 

• Read the Co-Chairs' Statement

 

Meeting documents

•  (Projet d'ordre du jour )
• Summary Record of the 5th Plenary Meeting of the Task Force on Tax and Development

DAY 1 - 2 November 2015

Session I: Taxation, the SDG's and Financing for Development

• Briefing Note on Addis Tax Initiative
• Document on (draft for discussion)
• Discussion Paper on Examples of Successful DRM Reforms and the Role of International Co-operation (Joint ITC/OECD Discussion Paper, July 2015)
  
  
  • Visit the Revenue Statistics page for more information.

Session II: Base Erosion and Profit Shifting and Development Countries

• Two-part report to the G20 Development Working Group on the impact of BEPS in low-income countries (Partie 1 du rapport du Groupe de travail du G20 pour le développement sur l'impact du projet BEPS dans les pays à bas revenus également disponible en français; Partie 2 du rapport disponible en français)
• Report on Options for low-income countries' effective and efficient use of Tax Incentives for Investment
• Flyer on Developing Capacity in Transfer Pricing

Session III: Tax Inspectors Without Borders (TIWB)

• Flyer on the 

Session IV: Exchange of Information for Tax Purposes and Developing Countries

Session V: Oslo Dialogue: Building Capacity of Tax Crime Investigators in Developing Countries

Day 2 - 3 November 2015

Seminar on State Building and Taxation

Session I: Effective States, Citizenship and Accountability

• Document on Taxes: Price of Civilization or Tribute to Leviathan?
• Document on What Drives Tax Morale? (également disponible en français)

Session II: Building Tax Culture, Compliance and Citizenship - A Global Source Book on Taxpayer Education

• Publication on Building Tax Culture, Compliance and Citizenship - A Global Source Book on Taxpayer Education (également disponible en français ; también disponible en español)

Closing Session: Co-Chairs Summary and Next Steps

Press Release

• 6 November 2015 - BEPS implementation and beyond: Developed and developing countries gather at the OECD to tackle reforms to the international tax system

Contact us

• For more information regarding this meeting, please contact: TaxandDevelopment@oecd.org
• Follow us on Twitter @OECDtax