The Advisory Group for Global Dialogue on Tax Matters has held the first meeting under its new mandate, reflecting developments in international tax cooperation over the past decade. The statement of outcomes from the meeting includes the following:
participants noted the critical role of the Advisory Group in providing an informal platform for officials from both developed and developing countries to exchange views and promote open dialogue on tax matters;
the Advisory Group discussed avenues for strengthening its contribution to the development, delivery and monitoring of bilateral and multilateral tax programmes offered by the OECD. It also reflected on its role in supporting developing countries by incorporating their perspectives in the work of the OECD’s Committee on Fiscal Affairs;
the needs of developing countries were discussed in relation to tax capacity building and implementation of BEPS-related measures, including all phases of the implementation of Pillars One and Two. As a matter of priority, the Advisory Group asked the OECD to assist developing countries in implementing the global anti-base erosion (GloBE) rules;
the group acknowledged the need for enhanced tools and opportunities to obtain feedback from developing countries when designing and improving capacity building and technical assistance programmes. There was also recognition that maintaining a continuous dialogue and fostering co-operation with relevant officials from tax administrations and ministries of finance is critical.
The Advisory Group for Global Dialogue on Tax Matters has held the first meeting under its new mandate, reflecting developments in international tax cooperation over the past decade. The statement of outcomes from the meeting includes the following:
participants noted the critical role of the Advisory Group in providing an informal platform for officials from both developed and developing countries to exchange views and promote open dialogue on tax matters;
the Advisory Group discussed avenues for strengthening its contribution to the development, delivery and monitoring of bilateral and multilateral tax programmes offered by the OECD. It also reflected on its role in supporting developing countries by incorporating their perspectives in the work of the OECD’s Committee on Fiscal Affairs;
the needs of developing countries were discussed in relation to tax capacity building and implementation of BEPS-related measures, including all phases of the implementation of Pillars One and Two. As a matter of priority, the Advisory Group asked the OECD to assist developing countries in implementing the global anti-base erosion (GloBE) rules;
the group acknowledged the need for enhanced tools and opportunities to obtain feedback from developing countries when designing and improving capacity building and technical assistance programmes. There was also recognition that maintaining a continuous dialogue and fostering co-operation with relevant officials from tax administrations and ministries of finance is critical.
