Tax Committee


Chair
Alan McLean

Lead
Nicole Primmer
Deputy Executive Director, Policy and Strategic Engagement
Vice-Chair
Jesper Barenfeld
Volvo Group (Sweden)
Vice-Chair
Giorgio Bigoni
Eni Spa (Italy)
Vice-Chair
Laurence Brochet
Dassault Systèmes (France)
Vice-Chair
Phil Bullock
Apple (United States)
Vice-Chair
Martin Jares
Philip Morris (Czech Republic)
Vice-Chair
Karine Uzan Mercie
LafargeHolcim Ltd (Switzerland)
Vice-Chair
William Morris
PricewaterhouseCoopers LLP (United Kingdom)
Vice-Chair
Rick Minor
USCIB (United States)
Vice-Chair
David Murray
AngloAmerican (United Kingdom)
Vice-Chair
Yoshiyasu Okada
Zeirishi-Houjin PWC (Japan)
Vice-Chair
Federica Pitrone
ISP Group (Italy)
Vice-Chair
Daniel Smith
Google (United States)
Vice-Chair
Werner Stuffer
ZF Friedrichshafen (Germany)
Vice-Chair
Ann-Maree Wolff
Rio Tinto (United Kingdom)
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01.
Overview
Our Committee on Taxation and Fiscal Policy advocates predictable, stable, and transparent tax frameworks. It promotes administrative practices to eliminate double taxation and other tax barriers to cross–border trade and investment. The Committee is focused on effective implementation of the base erosion and profit shifting standards (BEPS), taxation and the digital economy, taxation and the environment, and outreach to non-OECD economies, including China, India and Brazil. Tax certainty and tax and growth are the Committee’s priority issues in the follow up to the OECD/G20 BEPS project.
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03.
Business engagement at OECD
A pro-growth tax policy is critical to achieving a sustainable recovery from the Covid-19 crisis. Thus, corporate taxation remains central to the world political agenda. The OECD with its global focus remains central to leading discussions on tax policy solutions for the digitalizing economy, environmental taxation, transfer pricing, tax treaty issues, VAT, and tax administration. The OECD’s work is aimed at achieving greater tax certainty and building trust among taxpayers and administrations. It also works to construct a level playing field to promote cross-border trade and investment and tax dispute prevention and resolution.The Taxation and Fiscal Policy Committee contributes to the work of the following OECD bodies:- OECD Committee on Fiscal Affairs (CFA)
- OECD Working Parties on: Tax Conventions, Tax Policy Analysis and Tax Statistics, Taxation of Multinational Enterprises, Consumption Taxes & Technical Advisory Group on VAT (mandated participation), Exchange of Information and Tax Compliance, and Aggressive Tax Planning
- OECD/G20 Inclusive Framework on BEPS
- Forum on Tax Administration (FTA)
- OECD/G20 task Force on the Digital Economy
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02.
2023 priorities
- Taxation and digital economy
- Implementation of the OECD/G20 BEPS Recommendations
- Taxation and the environment including ESG
- Automatic Exchange of Information (AEOI) and the OECD/G20 Common Reporting Standard (CRS)
- Taxation and economic growth
- OECD International VAT/GST Guidelines
- Engagement with the OECD Forum on Tax Administration
- B20/G20 engagement on international taxation
- Taxation and Development
- Engagement with OECD non-members on tax-related issues
Documents & Releases
14 December 2021
Business at OECD (BIAC) Principles for Addressing Tax and the Environment
15 April 2022
Pillar Two comments on GLoBE Implementation Framework
20 April 2022
Pillar One comment to Scope
29 April 2022
Pillar One comment to extractives exclusion
29 April 2022
Business at OECD Cover Letter - Public Consultation on CARF and CRS Amendments - 29 April 2022
29 April 2022
Business at OECD Detailed Response - Public Consultation on CARF and CRS Amendments-- 29 April 2022
20 May 2022
Pillar One comment to regulated financial services exclusion
9 June 2022
Pillar One comment to Tax Certainty Amount A
10 June 2022
Pillar One comment to Tax Certainty related issues
19 August 2022
Business at OECD (BIAC) comments to OECD’s Public Consultation Document “Progress Report on Amount A of Pillar One”
13 January 2023
Pillar One comments on Amount A administration and tax certainty
20 January 2023
Business at OECD Unilateral Measures - Public Consultation Response
26 January 2023
Business at OECD Amount B - Public Consultation Response
6 February 2023
Business at OECD Public Consultation Response - GloBE Information Return
6 February 2023
Business at OECD Public Consultation Response - P2 Tax Certainty
26 January 2023
Business at OECD Amount B - Public Consultation Response
4 September 2023
20230831 Business at OECD Public Consultation Response - Amount B