Date: 12-13 March 2024
Time: 12:30-17:15 (Day 1); 12:30-16:30 (Day 2)
Event type: Virtual (Zoom meeting)
Agenda & session overview: English, French and Spanish
Presentations: English (Zip file, 14.9MB - Please open from a desktop computer)
Interpretation: English, French and Spanish
This event provided an update on some of the OECD's initiatives to strengthen tax capacity and improve tax policy and compliance in developing countries and explore future challenges. All sessions were open to the public and took place virtually. Meetings on both days took place in two parallel rooms ("Room 1" and "Room 2") with one-hour subsequent sessions in each room. Simultaneous interpretation was available in English, French and Spanish.
Day 1
Manal Corwin's Opening Remarks
Room 1
|
Session 1 Developing country perspectives on the implementation of the Two-Pillar Solution |
Session 2 Economic Impact Assessment of the Two-Pillar Solution |
Session 3 Transfer Pricing and International Taxation capacity building |
Session 4 Tax morale: drivers and responses |
Room 2
|
Session 1 New realities of carbon pricing and implications for developing countries |
Session 2 Shock and (uneven) recovery: COVID-19's impact on revenues in developing countries |
Session 3 Taxation and inequality: policy approaches |
Session 4 Tax transparency and co-operation to enhance tax compliance |
Room 1
|
Session 1 Natural Resource Taxation: challenges and opportunities |
Session 2 VAT on e-commerce in developing countries: work in progress |
Session 3 Fighting tax crime: a holistic approach to capacity building
|
Room 2
|
Session 1 Tax Inspectors Without Borders: an effective tool for mobilising domestic resources in support of the SDGs |
Session 2 The Gender Balance Maturity Model: improving gender balance through self-assessment |
Session 3 Financing social protection through tax reform in developing countries
|
Following the success of the 2021 and 2022 editions, the OECD hosted the third Tax and Development Days on 15-16 February 2023 virtually on Zoom. All members of the OECD/G20 Inclusive Framework on BEPS (Inclusive Framework) and key stakeholders were invited to participate, with all sessions also open to the public, allowing a glimpse into the various international tax-related workstreams undertaken by the Inclusive Framework to date. More specifically, the event provided an update on some of the practical initiatives to strengthen tax capacity and improve tax policy and compliance in developing countries undertaken by the OECD Centre for Tax Policy and Administration.
Day 1 consisted of two parallel rooms ("Room 1" and "Room 2") with four one-hour sessions in each room. Day 2 followed the same format with two sessions in two parallel rooms concluding with a single plenary session in Room 1 focused on future challenges in tax and development.
Download the presentations from each session: English (Zip file, 18MB - Please open from a desktop computer)
Room 1
|
Session 1 Economic impact assessment of the Two-Pillar Solution: New estimates of the revenue impacts of implementing Pillar One and Pillar Two |
Session 2 Tax Incentives and the Global Minimum Tax |
Session 3 Tax Inspectors Without Borders (TIWB): Making a difference for developing countries through practical hands-on assistance |
Session 4 Tax administration digitalisation: Tools of the trade |
Room 2
|
Session 1 Fighting tax crime: A holistic approach to capacity building |
Session 2 Tax transparency: Mobilising domestic revenues through cross-border administrative co-operation |
Session 3 Tax morale: The importance of being trusted |
Session 4 Taxation of official development assistance: Are donors meeting their commitments? |
Room 1
|
Session 1 Natural resource taxation: Challenges and opportunities |
Session 2 Carbon pricing and fossil fuel subsidy reform for sustainable development |
Room 2
|
Session 1 How harmonised revenue statistics can inform DRM strategies |
Session 2 VAT on e-commerce in developing countries: an opportunity |
Plenary panel discussion
|
Future challenges in tax and development |
Watch the replay in English, French or Spanish
Download the presentations from each session: Zip file (23mb - Please open from a desktop computer)
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