Global relations and development


  • New e-learning course: Introduction to tax treaties

    An introduction to essential concepts related to tax treaties (context and general features). In addition, this module provides some practical tips and exercises to understand and to apply some provisions in tax treaties and a brief explanation of the concept of "treaty shopping".

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  • New e-learning course: Toolkit on comparables

    The toolkit puts the search for comparables information into context, providing an outline of the comparability analysis process, and cross-references to more detailed guidance material where needed. In particular, the importance of accurately delineating the transaction under review is emphasised. This essential first step drives the selection of the most appropriate transfer pricing method and the subsequent criteria for the search for comparables.

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  • 9th LAC Forum on Fiscal Policy

    The 9th LAC Forum on Fiscal Policy will take place on 5-6 November in Lima, Peru. This edition will analyse the evolution of fiscal policy in the region. A topic of great importance will be addressed: the digitalisation of the economy, where proposals to face the challenges that are presented to tax administrators will be discussed, including its impact from the fiscal perspective.

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Our work on global relations and development ensures that developing countries receive effective support to build the capacity to implement international tax standards, and establishes effective partnerships with a range of stakeholders. Read more about our work


Our areas of work

Explore each category below for more information about our activites and programmes:


Global Relations


Tax Inspectors
Without Borders


Capacity building
in developing countries


Platform for
Collaboration on Tax


Task Force on
Tax and Development


LAC Fiscal Forum