Latest Documents

Tax Co-operation for Development: Progress report on 2022

This report describes the work of the OECD to assist developing countries to improve their tax systems, covering the full range of assistance on tax policy and administration issues to counter corporate tax avoidance, combat illicit financial flows and mobilise domestic resources to achieve the SDGs.

OECD and IGF received public comments on draft toolkits to support developing countries in addressing base erosion and profit shifting risks when pricing minerals

On 10 May 2023, as part of the ongoing work of the OECD/IGF partnership on base erosion and profit shifting (BEPS) in the mining sector programme, the OECD and IGF sought public comments on two toolkits. The OECD and IGF are grateful to the commentators for their input and now publish the public comments received.

OECD and IGF invite public comments on draft toolkits to support developing countries in addressing base erosion and profit shifting risks when pricing minerals

As part of the ongoing work of the OECD/IGF partnership on base erosion and profit shifting in the mining programme, the OECD and IGF are seeking public comments on two toolkits. The first toolkit provides a framework that is designed to support developing countries in addressing the transfer pricing challenges faced when pricing minerals. The second toolkit applies this transfer pricing framework to a specific mineral (bauxite).

OECD Tax and Development Days 2023

This event provides an update on some of the OECD's initiatives to strengthen tax capacity and improve tax policy and compliance in developing countries and explore future challenges.

International taxation: OECD organises a regional training workshop on transfer pricing for West African countries in Dakar

As part of the Fiscal Transition Support Programme in West Africa (FTSP), the OECD is organising a training workshop on transfer pricing from 7-9 February 2023 in Dakar, Senegal.

Global relations calendar of events 2023

Each year, the Global Relations Programme holds around 60 events on a variety of international tax policy and administration topics bringing together some 2000 serving tax officials from over 100 countries in over 20 venues globally.

Tax and Development Case Study: Building strong tax foundations to enhance domestic resource mobilisation in Peru

This case study highlights the significant progress made by Peru to enhance domestic resource mobilisation, through the implementation of international standards on transparency and exchange of information, as well as its willingness to address aggressive tax planning in transfer pricing and other BEPS related issues.

Building mutual trust and improving communications between tax administrations and business is critical for improving voluntary compliance

Effective taxation of large businesses would benefit from increased efforts to build trust and improve communication between tax administrations and Multinational Enterprises (MNEs), according to a new report from the OECD.

Tax Morale II - Building Trust between Tax Administrations and Large Businesses

Tax Co-operation for Development: Progress report on 2021

This report covers the full range of assistance that the OECD provides to developing countries on tax issues such as; helping counter corporate tax avoidance; combat illicit financial flows; and providing support on a range of tax policy and administration issues relevant to achieving the SDGs.