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Business at OECD (BIAC) Tax Committee has launched updated Best Practices for Business Engaging with Tax Authorities in Developing Countries, recognizing the critical importance of improving mutual trust between tax administrations and business in today’s rapidly developing international tax landscape. The updated Best Practices are an aspirational framework, to serve as an important reference point for MNEs when engaging with authorities in developing countries in support of efficient and effective tax policy administration.
Business at OECD (BIAC) Tax Committee Chair, Alan McLean, commented:
"Improving trust and mutual understanding between business and tax administrations is a priority for our work addressing tax and development. Our updated Best Practices reflect the importance business places on this issue, as also highlighted in the recent OECD Tax Morale II report. In line with the stated Best Practices, we will continue to actively engage with OECD on related tax policy capacity building and cooperation efforts in support of investment frameworks that advance inclusive and sustainable development."
The principles cover a number of key issues relating to governance, trust and compliance, and transparency, in the context of established and agreed-upon procedures and channels in dealing with tax authority officials
While many MNEs already implement the principles, we believe that they will assist business across sectors, in particular where they may be establishing operations in a jurisdiction for the first time, as a helpful tool for businesses seeking to develop trusted relationships with tax administrations.
It is also important to note that, while these Best Practices have been specifically tailored for engaging with developing countries, the wider Business at OECD (BIAC) Tax Committee principles remain equally applicable.
Media and press releases
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Media and press releases
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Policy publication
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Business at OECD (BIAC) responds to the OECD/G20 Outcome Statement on the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalization of the Economy
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News
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