As part of their efforts to cut greenhouse gas emissions, countries have increased their use of carbon pricing through taxes or emissions trading systems, with coverage increasing across countries and sectors.
With tax playing an important role in the response to the coronavirus pandemic, the OECD has outlined a range of emergency tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far.
The Platform for Collaboration on Tax is a joint effort launched in April 2016 by the IMF, OECD, UN and WBG. It formalises regular discussions on the design and implementation of standards for international tax matters, strengthens their ability to provide capacity-building support to developing countries, and helps them deliver jointly developed guidance.
Latest developments in the implementation of the internationally agreed tax standard.
Tax Inspectors Without Borders is a joint OECD/UNDP initiative which provides expert assistance and facilitates the transfer of tax audit knowledge to developing countries tax administrations using a practical “learning by doing” approach.
Automatic exchange of information is the systematic and periodic transmission of tax information by countries to the residence country concerning various categories of income. Find out more about our work in this area, including the Common Reporting Standard.