Tax administration

OECD Forum on Tax Administration launches peer-to-peer support for developing countries on the implementation of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy


13/06/2023 – Today, the OECD's Forum on Tax Administration (FTA) Pillar Knowledge Sharing Network held its first virtual meeting of what will be a series of peer-to-peer knowledge-sharing events where experts from tax administrations in 'early implementer' jurisdictions will offer high-level practical advice and share lessons learned on administrative and implementation aspects of the Two-Pillar Solution.


The first meeting, gathering more than 250 delegates from over 70 countries and jurisdictions, looked at Pillar Two implementation from a change management perspective and how officials are working across policy, operations and technology to prepare for and implement the necessary changes. Further meetings will be held over the course of the year.


The network, which was launched at the recent FTA's Capacity Building Network (CBN) meeting, aims at supporting developing countries in the implementation of the Two-Pillar Solution. The initiative, developed by the United Kingdom's HM Revenue and Customs (HMRC), will leverage Canada Revenue Agency's Knowledge Sharing Platform for Tax Administrations to provide an online channel for tax administrations globally to share knowledge, as well as to address specific questions around Pillar implementation. The new Pillar Knowledge Sharing Network will complement the OECD's wider strategy for supporting developing countries in implementing Pillar One and Pillar Two through a multifaceted programme including training, guidance and hands-on country engagements.


Commenting on the launch of the Pillar Knowledge Sharing Network, Angela MacDonald, HMRC's Deputy Chief Executive and Second Permanent Secretary, said "With members of the OECD/G20 Inclusive Framework now taking steps towards the implementation of Pillar Two, HMRC, as Chair of the FTA CBN, is delighted to be launching the Pillar Knowledge Sharing Network to enable tax administrations to share their experiences of administrative implementation in real-time. The Knowledge Sharing Network is an important and timely tool to support the implementation of the Two-Pillar Solution, and an example of what we can achieve when the international tax community pulls together. Providing a peer-to-peer forum will help to ensure that the full benefits of the Pillars can be realised by developing countries."


The FTA's Capacity Building Network was established in 2016 to better connect the tax capacity-building efforts of the FTA and its members internally as well as to the work of other international and regional organisations to both mitigate the risks of gaps and overlaps and identify areas where a more co‑ordinated approach could produce mutual and tangible benefits.


The FTA brings together Commissioners and tax administration officials from over 50 OECD and non-OECD countries. It provides governments with internationally recognised expertise and comparative data and analysis to improve tax administration, compliance and certainty. For more information on the FTA, visit


Media enquiries should be directed to Manal Corwin, Director of the OECD CTPA (+33 1 45 24 18 80) or Achim Pross, Deputy Director of CTPA (+33 1 45 24 98 92).


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