This report was produced by the OECD Secretariat as part of a joint project between the Tax Policy and Statistics Division of the OECD’s Centre for Tax Policy and Administration (CTPA) and the Structural Surveillance Division of the OECD’s Economics Department.
The project was undertaken under the leadership of David Bradbury, Åsa Johansson and Stéphane Sorbe. The analytical work in the project, the main findings of which are presented in this report, was carried out by Ana Cinta González Cabral, Tibor Hanappi, Valentine Millot, Pierce O’Reilly and Sébastien Turban, with valuable input from Alexandre Jutand and the expert contribution of Frank van Tongeren.
The OECD Secretariat would like to thank the delegates of Working Party No. 2 on Tax Policy Analysis and Tax Statistics (WP2) and the Inclusive Framework on BEPS for their extensive comments and inputs. The important contributions of members of the Extended Bureau of WP2 are gratefully acknowledged. The project also benefitted from interaction with Working Party No. 1 on Macroeconomic and Structural Policy Analysis of the Economic Policy Committee.
The project benefitted from the supervision and strategic oversight of Pascal Saint-Amans and Grace Perez-Navarro, the Director and Deputy Director of CTPA, and was carried out with considerable support from the following CTPA divisions: the Global Relations and Development Division, the International Cooperation and Tax Administration Division and the Tax Treaties, Transfer Pricing and Financial Transactions Division. The project also benefitted from the support of Laurence Boone, the OECD Chief Economist, and Luiz de Mello and Alain de Serres, the Director and Deputy Director of the Policy Studies Branch of the Economics Department.
The project would not have been possible without the invaluable administrative support of Violet Sochay, assisted by Marie-Aurelie Elkurd and Alexandra Le Cam. Karena Garnier, Hazel Healy, Natalie Lagorce and Carrie Tyler assisted with the preparation of the report for publication and communications. Additional contributions from Giulia Aliprandi, Krista Bruns, Agnès Cavaciuti, Chris Hayes, Pardis Nabavi Larijani, Angela Marotti de Sciarra, Anna Milanez, Anne Moore, Tom Neubig and Ruairi Sugrue are also gratefully acknowledged. The project has also benefitted from the contributions of Piet Battiau, Bert Brys, Michelle Harding and Kurt Van Dender.
Contributions from the Trade and Agriculture Directorate, the Directorate for Science, Technology and Innovation, the Statistics and Data Directorate and the Directorate for Financial and Enterprise Affairs are all gratefully acknowledged, in particular the contributions of Nadim Ahmad, Silvia Appelt, Christine Arriola, Matej Bajgar, Charles Cadestin, Alessandra Celani, Chiara Criscuolo, Fernando Galindo-Rueda, Jonathan Timmis, Martin Wermelinger and Belen Zinni.
This report has also benefitted from discussions with and input received from representatives of the African Tax Administration Forum, the European Commission and the International Monetary Fund. The project team also thanks participants in the various academic workshops held at the OECD over the course of 2019 for their contributions and insights.