Active and equal participation by developing countries is crucial for the OECD/G20 Inclusive Framework on BEPS (“Inclusive Framework”) to succeed. Established in 2016, the Inclusive Framework ensures developing countries’ participation in the international tax dialogue. To date, over 140 countries, including 70+ developing ones, collaborate on developing and implementing BEPS measures and finding common solutions to address the challenges arising from the digitalisation of the economy.
The Inclusive Framework is led by a Steering Group co-chaired by Marlene Nembhard-Parker from Jamaica, whose leadership amplifies the voice of developing countries.
Induction programmes for new Inclusive Framework members, regional consultations on international tax developments, and technical briefings for developing countries’ delegates attending meetings ensure their active engagement and consistent implementation of new international tax rules.
