OECD TAX AND DEVELOPMENT PROGRAMME, PHASE II

This project strengthens developing countries' tax policy and tax administration with a focus on international taxation. The project will be implemented by the OECD's Centre for Tax Policy and Administration (CTPA) through the development and implementation of international standards, the provision of guidance and data, and capacity building. International taxation is high on the agenda as the globalised and digital economy facilitates tax evasion and avoidance through international transactions. The issue is especially relevant for developing countries that have lower capacity and a stronger dependence on taxing multinational enterprises. This programme addresses these issues by enabling developing countries to actively participate and implement internationally agreed standards in the area of base erosion and profit shifting (BEPS) and exchange of information (EOI). These activities will be complemented by activities in tax administration, tax policy and development cooperation.