Global relations and development

What does the Global Relations and Development division do?


Taxation has the power to drive development on a global scale: it is by far the largest source of financing for development and enables governments to invest in relieving poverty and deliver public services to underpin long-term growth. Strong domestic resource mobilisation not only raises crucial revenues: it also promotes inclusiveness, encourages good governance, improves the accountability of governments to their citizens and cultivates social justice. By increasing transparency and fairness, and countering corruption, national revenue systems can also improve the enabling environment for external private investment.


Yet there are a number of challenges facing developing countries seeking to improve their tax systems, especially in the arena of international taxation, where international co-ordination and co-operation are needed to create common, robust, standards that provide both the tools and information for countries to combat tax avoidance, evasion and financial crimes; while also providing certainty and consistency for businesses.


It is in this context that the Global Relations and Development division delivers a varied set of programmes with the primary objective of assisting developing countries in the application of international tax standards: from one-to-one assistance provided through Tax Inspectors Without Borders and the Capacity Building Programmes; to training in the form of online and face-to-face courses delivered by the Global Relations Programme; toolkits and practical manuals published by the Platform for Collaboration on Tax, or the underlying research and the expansion of the global dialogue that takes place through the Task Force on Tax and Development and the LAC Fiscal Forum Initiative.


International and Regional Partnerships 

In order to bring policy coherence, avoid duplication of efforts and deliver our programmes in the most effective manner, we co-operate with partner countries inside and outside the OECD and regional and international organisations. Additionally, we facilitate the input from emerging economies and developing countries to shape the OECD current tax agenda through the Advisory Group for Global Dialogue on Tax Matters, as well as through numerous surveys of the recipients of our Programmes carried out during the planning and evaluation phases, with the objective of responding adequately to the needs of the countries assisted.

From 2022 we also contribute with technical expertise and teaching inputs to the China-OECD LLM Programme on Taxation (COTP), an English-taught Master's degree programme hosted by the Xiamen University, in collaboration with China's State Taxation Administration and Ministry of Finance. The COTP aims to equip the current and future generations of tax officials and professionals in China and beyond with the skills and knowledge to engage in fast-paced developments in international taxation.


Direct links to our international partners:


Links to our regional partners:



The activities carried out by the Global Relations and Development division are supported by the generous financial and in-kind contributions of our donors, especially Japan. The delivery of the Programme is also facilitated by the Knowledge Sharing Platform (KSP) developed by the Canada Revenue Agency, an online platform where tax officials can access materials, discussion forums, calendars of events and e-learning courses.


Further information

If you want to know more about the transparent Global Relations Programme, are interested in participating, or want to offer your suggestions on our programmes of international tax co-operation, this is your site. We are open to your suggestions so please get in touch.



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