The OECD in the Wider World

Main objectives of the programme:

Developing and implementing best practices in tax policy and administration in partnership with non-member countries
Co-operation with non-member countries operates within the framework of the OECD Global Forum which stresses the strong mutual interest in a common agenda among member and non member countries. As the economic systems become more global so do the problems facing tax policy makers and administrators. The Committee is currently conducting extensive work in important areas such as combating international tax evasion and avoidance, curbing harmful tax competition and taxing electronic commerce. This work has become the focus of the Committee's co-operative programme with non-member countries. Non-member countries face the same problems as do OECD countries and so can benefit from the OECD's work in these areas. Likewise, OECD countries benefit as the experiences and perspectives of non-member countries are critical to the successful implementation of the Committee's efforts. And to the extent that common approaches to problems is a critical part of the solution, the Committee's work is more likely to be successful in promoting economy activity and protecting the revenue base if all countries can work together to implement compatible solutions. In short, the Committee, by reconciling its inward focus towards the interests of its members with a focus outwards towards the global constituency, is able to develop, refine and implement its tax initiatives in partnership with the non member countries to the benefit of members and non members alike.


Providing a forum for multilateral dialogue with non-member countries
To promote the development of global tax standards and best practices, the Committee provides a forum in which non-member countries can contribute to and be involved in the dialogue on the key issues of its work programme. The Committee organises regular meetings of member and non-member country experts to discuss issues such as the negotiation, application and interpretation of tax treaties, the application of taxation of multinational enterprises, development of a fiscal climate to promote investment, and problems and solutions in respect of harmful tax practices and taxing electronic commerce.