Modern concepts have still to be fully introduced.

Main programme objectives are:

to assist the countries in their transition to a market economy
to secure the revenue base in the participating countries and counter international tax evasion
to establish a legal and administrative framework which facilitates the world-wide operation of Multinational Enterprises (MNEs) in a global economy and which reduces international tax disputes between countries
to help establish efficient and honest tax administrations that provide taxpayer service and protect taxpayer rights


Benefits of the OECD approach:
The Multilateral Tax Centres are the only permanent venue for workshops that exchange experience between transition country tax officials and experts from OECD Member countries. The operation of the centres is cost-efficient and successful. A one-week workshop for 25 senior tax officials at the Vienna centre costs no more than 26 000 USD. OECD courses have a practical focus and are taught by experienced lecturers from finance ministries and tax administrations in OECD Member countries, private sector practitioners and tax professionals. They facilitate the establishment of ongoing contacts between tax officials in OECD Member countries and their counterparts in the participating countries.


Achievements:
A comprehensive review of the multilateral tax centre programme was undertaken by OECD Member countries in 1995. The following conclusions were drawn:


Benefits to OECD Member countries:
non-member countries are introduced to the concepts of the OECD Model Tax Treaty and are able to meet with OECD Member countries, facilitating constructing and developing further a network of tax treaties;
in the area of transfer pricing and auditing Multinational Enterprises (MNEs) the courses help non-member countries to reduce conflicts with MNEs and the tax authorities of OECD countries;
OECD investors are provided with a tax environment which facilitates inbound investment.



Benefits to participating countries:
countries understand better OECD practice in areas such as transfer pricing or exchange of information;
the use of multilateral teams of instructors demonstrates a variety of approaches to dealing with tax policy issues and tax administration, so that the countries can compare and choose the approach which best suits their particular circumstances;
the seminars raise issues which expose deficiencies in existing legislation;
the opportunities for networking with other countries allow participating countries to compare problems and solutions and to establish contacts where co-operation is necessary. "I have acquired a lot of new knowledge which will have a tremendous influence on my work. Another important aspect is the personal contacts with other participants from different states with different tax systems.