OECD TAX AND DEVELOPMENT PROGRAMME, PHASE I

OECD - Tax Program for Dev. CountriesThis program with the OECD's Centre for Tax Policy and Administration supports developing countries to address international tax issues related to base erosion and profit shifting as well as tax transparency. It contributes to a level playing field in the development of standards and supports implementation. In recent years two international factors have increasingly undermined the efforts of developing countries to raise further tax revenue and achieve more trust in their tax systems. The first relates to the low capacity of tax administrations to enforce tax laws due to tax evasion and avoidance. The second factor relates to base erosion and profit shifting. The proposed program is aimed to create appropriate international standards and apply them at the country level.