The OECD/G20 Inclusive Framework on BEPS has a global membership, including about 70% of non-OECD and non-G20 countries from all geographic regions. With greater inclusiveness and participation, developing countries’ perspectives and inputs are increasingly influencing the development of international standards on corporate taxation. As such, capacity building support for developing countries is core to the Inclusive Framework, prioritising active, equal participation in the BEPS process.
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The OECD carries out more than 50 free training workshops worldwide, where tax officials from different developing countries can learn, via intensive 3-5 days seminars, about various BEPS topics and other issues in international taxation.
The OECD's e-learning programme offers free on-line courses in different international tax topics, including BEPS. Participation is open to all tax officials, without limitation of number.
Blended learning events are also available, combining a preliminary on-line training with the traditional face-to-face workshops.
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Tax Inspectors Without Borders (TIWB) sends expert tax auditors to assistance-requesting host administrations in order to build audit capacity around the world.
TIWB programmes provide tax administrations in developing countries with much needed assistance in building capacity to implement BEPS solutions, and contribute to the domestic resource mobilisation efforts of developing countries. On average, for every USD 1 spent on TIWB activities between 2013-2018, there was a more than USD 100 increase in tax revenues collected by host administrations.
Beyond the increase in tax revenues collected, TIWB programmes have been a major confidence builder for tax administrations, and a deterrent against tax avoidance strategies by MNEs, helping to create behavioural changes and a culture of voluntary compliance as well as an environment where businesses know what to expect from tax administration.
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The Platform for Collaboration on Tax (PCT) - a joint effort by the IMF, OECD, UN and the World Bank Group to facilitate and intensify co-operation between the four international organisations on international tax matters - is producing a number of toolkits to help low capacity countries to implement reforms countering base erosion and profit shifting issues of particular concern to developing countries, including some issues not addressed by the BEPS Project. These toolkits aim to provide capacity-constrained countries with practical, user-friendly guidance in implementing the international tax norms.
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The OECD provides bespoke induction programmes for new members of the Inclusive Framework. These aim to assist developing countries to successfully implement their BEPS priorities. These programmes are specifically tailored to the needs of the countries concerned and may include technical workshops and/or high-level engagement with ministers or other key political decision makers.
New, developing country members of the Inclusive Framework can also be “twinned” with more experienced members in order to exchange views and best practices and receive support.
Demand-led bilateral programmes have also been established to support the implementation of the BEPS actions and international transfer pricing norms through tailored country-level assistance. In many cases these programmes are delivered in partnership with other organisations such as the African Tax Administration Forum, the World Bank Group or the European Commission. Programmes typically include engaging with key stakeholders to ensure a strong strategic basis for potential reforms, as well as ‘on-the-ground’ support for implementation.
The OECD also provides support to developing countries on its current work to address the tax challenges of digitalisation. Briefing sessions for developing countries are organised ahead of Inclusive Framework plenary and Working Group meetings in order to enable participants to actively take part in the debate. The OECD also reaches out to developing countries through a set of regional events on digitalisation, carried out in partnership with regional organisations and development banks.
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