Global relations and development

Advisory Group for Global Dialogue on Tax Matters


The Advisory Group for Global Dialogue on Tax Matters (Advisory Group) provides a flexible platform for officials from developed and developing countries to exchange views and promote dialogue on tax matters, with a view to fostering developing countries' contributions to the work of the OECD’s Committee on Fiscal Affairs (CFA), including in its Inclusive Framework format. The Advisory Group is co-chaired by Marlène Nembhard-Parker (Jamaica) and Bruce Snider (Canada).


The Advisory Group has a role in contributing to the development, delivery and monitoring of the capacity-building programmes offered by the OECD to the developing world on tax matters, including both multilateral and bilateral support programmes. The Advisory Group will also discuss and share with the CFA developing country perspectives on the development of standards, best practices and guidance undertaken by the CFA.


One of the pillars of the OECD capacity-building work is the Global Relations Programme (GRP). Originally, the Advisory Group was mandated to provide strategic guidance on this programme.


Established in 1992 as a programme to support countries transiting to market economies, the GRP has expanded dramatically in the following years. Now a truly global programme, comprising a series of over 50 workshops a year, it is being delivered through six multilateral tax centres around the world, and through other host countries. Over 20,000 tax officials have benefitted from training through these intensive workshops on a broad range of topics related to international taxation. In addition to live training, delivered both in-person and virtually, the programme has also expanded its offer of e-learning modules and provides currently an entire ecosystem of training products. For more info on the products and activities proposed by the Global Relations Programme, visit the dedicated webpages.


In light of the ongoing changes in the international tax landscape and to keep pace with the work of the CFA, including in its OECD/G20 Inclusive Framework on BEPS format, the mandate of the Advisory Group was updated in December 2021. This was intended to reflect the evolution of the Advisory Group and the role that it could play in enabling developing countries to further engage in, contribute to, and benefit from the work of the Inclusive Framework. The updated mandate is also aligned with the mandate of the CFA, which attaches great importance to collaboration with developing countries.


As part of this update, the name of the Advisory Group changed from Advisory Group for Co-operation with Partner Economies to Advisory Group for Global Dialogue on Tax Matters. The Advisory Group is open to all Inclusive Framework members plus other developing countries interested in the work of the OECD. International and regional organisations will also participate. The Advisory Group will meet at least every 18 months in person or in a hybrid format and will regularly communicate through virtual means in between meetings.



On 8 April 2022, over 90 representatives from governments, and regional and international organisations across the globe gathered virtually for the 18th meeting of the Advisory Group for Global Dialogue on Tax Matters, the first meeting under its new mandate.


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