The OECD Centre for Tax Policy and Administration brings together a wide range of tax experts from nearly 50 countries to address international and domestic issues, across direct and indirect taxation. Building on strong relationships with OECD members and a large number of non-OECD, G20 and developing countries, who participate on an equal footing, as well as input from business and civil society, we ensure that our solutions are fit for a modern, globalised and digitalised economy.
Centre for Tax Policy and Administration
We support countries from around the world to shape and implement their global and domestic tax priorities, to ensure effective and inclusive international co-operation to tackle modern tax-related issues.
Our approach
How we work
The work of the OECD Centre for Tax Policy and Administration is led by delegates from all countries participating in our work, through a committee structure where work is planned, initiated, reviewed, and eventually declassified. The Centre works with members through these principal committees:
Committee on Fiscal Affairs (CFA): The CFA sets international standards, oversees tax policy development, and ensures effective tax administration. The OECD's Evaluation and Internal Audit department periodically conducts In-depth Evaluations of the CFA to assess its relevance, effectiveness, and overall functioning.
OECD/G20 Inclusive Framework on BEPS: The Inclusive Framework brings together over 145 countries to tackle tax base erosion and profit shifting and to address the tax challenges associated with the digitalisation of the economy, ensuring fairer tax practices globally.
Global Forum on Transparency and Exchange of Information for Tax Purposes: The Global Forum, with over 170 members, promotes transparency and the exchange of information among jurisdictions to combat tax evasion and improve compliance.
Through these committees, we foster collaboration, drive policy innovation, and maintain transparency in global tax administration.
Leadership
Manal Corwin
Director
Achim Pross
Deputy Director
Ben Dickinson
Acting Deputy Director
What we are working on
We support the OECD/G20 Inclusive Framework in implementing the Base Erosion and Profit Shifting (BEPS) Project, to ensure that profits of multinational enterprises are taxed where economic activities and value creation take place, and to make cross-border tax dispute resolution mechanisms more efficient. We also support delegates to the Inclusive Framework in their deliberations on the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy.
We support the Global Forum on Transparency and Exchange of Information for Tax Purposes to enhance tax transparency and international administrative assistance in tax matters, including through effective exchange of information “on request”, as well as the adoption of a Common Reporting Standard (CRS) for the automatic exchange of financial account information, to deter and detect tax evasion.
We provide governments and other stakeholders with statistics and in-depth tax policy analysis and advice on a range of issues, including the impact of tax systems on labour markets, innovation, climate change, gender issues and economic growth, to support improvement in tax administration, compliance, and certainty.
We support domestic resource mobilisation in developing countries through a demand-led bilateral country programme to provide assistance on key international tax issues, including broad capacity building, legislative amendments and policy design, organisational changes and skills building. Together with the International Monetary Fund, the United Nations and the World Bank Group, the OECD has created the Platform for Collaboration on Tax to foster multilateral co-operation on tax matters, through the joint publication of technical toolkits that address specific concerns identified by developing countries.
