This series of tax and development case studies in selected countries demonstrates how governments in developing countries are addressing tax avoidance and evasion, assisted by the tools and capacity building services which the OECD and the Global Forum on Transparency and Exchange of Information for Tax Purposes carry out with the crucial support of their donors and partner organisations. The case studies cover different regions, income groups and topics - from tax base erosion and profit shifting (BEPS) and tax transparency to the joint OECD/UNDP Tax Inspectors Without Borders initiative. This series complements OECD's recent reports on tax and development, such as the Tax Co-operation for Development: Progress Report, and the Tax Inspectors Without Borders Annual Report.
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GeorgiaLearning by doing in Georgia: Building tax audit capacity in the Georgia Revenue Service Published 27 November 2020
This case study focuses on capacity building work with the Georgia tax authorities. The hands-on, practical approach of support from the joint OECD/UNDP Tax Inspectors Without Borders initiative has improved auditors’ skills and confidence in managing complex transfer pricing audit cases. |
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MongoliaTackling multinational tax avoidance in Mongolia: From building modern legal frameworks and mining industry expertise to a major audit outcome Published 8 April 2022
This case study demonstrates the tangible tax collection benefits and skill transfer that Mongolia received as a result of long term capacity building programmes that were developed as a part of a collaboration between the OECD, Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development, and the joint OECD/UNDP Tax Inspectors Without Borders initiative.
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PeruBuilding strong tax foundations to enhance domestic resource mobilisation in Peru Published 27 September 2022
This case study highlights the significant progress made by Peru to enhance domestic resource mobilisation, through the implementation of international standards on transparency and exchange of information, as well as its willingness to address aggressive tax planning in transfer pricing and other BEPS related issues.
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SenegalFighting international tax avoidance and evasion to finance the emergence of Senegal Published 21 May 2021
This case study highlights the significant progress made by Senegal to tackle base erosion and profit shifting, as a result of the full commitment of the political and administrative authorities to conducting tax reforms and driving change. |
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TunisiaStrengthening tax capacity to increase domestic resources in Tunisia Published 22 January 2021
This case study highlights the significant progress made by Tunisia in the fight against tax evasion and avoidance in recent years, which have resulted in its alignment with international tax standards and practices, to mobilise domestic resources for the country's development and growth.
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UgandaStrengthening tax transparency to combat tax evasion, illicit financial flows and profit shifting in Uganda Published 16 April 2021
Strengthened tax transparency has allowed Uganda to identify millions of additional revenues. With the help of a comprehensive technical assistance programme, Uganda is now able to confidently tackle transfer pricing cases, and effectively make use of exchange of information to combat tax evasion, illicit financial flows and profit shifting.
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West AfricaCombating tax evasion, avoidance, and illicit financial flows to mobilise domestic resources in West Africa Published 29 November 2023
This case study highlights the significant progress made by West African States in combating tax fraud, evasion, and illicit financial flows to mobilise domestic resources through an innovative regional programme funded by the European Union and implemented by the OECD and the Global Forum on Transparency and Exchange of Information for Tax Purposes, in close collaboration with the ECOWAS and UEMOA Commissions. |
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ZambiaBuilding capacity to prevent profit shifting by large companies in Zambia: From forming a transfer pricing unit to success in a landmark Supreme Court victory Published 12 November 2020
Building transfer pricing audit capacity in Zambia has enabled authorities to collect millions in additional tax revenues. With the help of partner organisations such as ATAF, IGF and the OECD, the Zambian Revenue Authority is now able to confidently tackle transfer pricing cases, and effectively curb profit shifting by large companies.
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