Tax and Development at the OECD
A Retrospective (2009-2024)
This report looks back at 15 years of tax and development work at the OECD charting
the evolution of the OECD’s engagement with, and inclusion of, developing countries
in its tax work from 2009 to 2024. Beginning with the restructuring of the Global
Forum on Transparency and Exchange of Information for Tax Purposes in 2009, through
the BEPS Actions, the establishment of the Inclusive Framework on BEPS and negotiations
on the Two Pillar Solution to Address the Tax Challenges of the Digitalising Economy,
it shows how OECD initiatives have combined the momentum for multilateral tax co-operation
with the increased focus on taxation in international development, to develop a range
of tools, instruments and forums with wide participation from developing counties.
Accompanying the move to multilateralism in tax matters, the OECD has also sought
to increase the availability of data on taxation, for example through the Global Revenue
Statistics Database, and support more integrated tax and development policy thinking,
for example on the taxation of development assistance. Concurrently there has been
a continuous growth in the OECD capacity building activities, now reaching over 30,000
officials in over 100 countries annually. Notable among these initiatives is the groundbreaking
joint OECD/UNDP Tax Inspectors Without Borders initiative. The report features several
case studies highlighting the impacts across various countries, as well as the wide
range of partnerships forged by the OECD to harness taxation’s potential in advancing
sustainable development.
Published on May 28, 2024