G20 Development Working Group Submissions
DOMESTIC RESOURCE MOBILIZATION (DRM)
PILLAR 10
In 2010, G20 members agreed to support
developing countries, particularly LICs, to continue
strengthening tax regimes and fiscal policies to
provide a sustainable revenue base for inclusive
growth and social equity, as well as to enhance the
transparency and accountability of public finances.
The G20's DRM goals in LICs were to:
•
enhance DRM for development;
.
promote inclusive growth; and
•
reduce aid dependency.
To achieve these goals, the 2010 Seoul MYAP asked
the G20 DWG to take two concrete actions. The first
commitment was to support the development
of more effective tax systems. Its subsidiary
actions included: making recommendations to help
developing countries address the key capacity
constraints faced in their tax systems; developing
a knowledge management platform to support
developing country capacity in tax policy and
administration systems; and identifying ways to help
developing countries tax multinational enterprises
(MNEs) fairly through effective transfer pricing
regimes.
-
The second overarching MYAP action aimed to
support work to prevent erosion of domestic
tax revenues by asking the Global Forum to
over the medium-term – enhance its work to counter
the erosion of developing countries' tax bases and,
in particular, to highlight the relationship between
the work on non-cooperative jurisdictions and
development. Initial results were to be reported
to leaders at the Cannes Summit. The DWG has
assessed that this commitment is on-track: concrete
steps have been taken, including the Global Forum
launching a technical assistance coordination
platform in February 2012 to better support
developing countries in the areas of transparency
and exchange of information.
Exchange of information agreements signed between OECD countries and developing countries
(2000-12)
NUMBER OF AGREEMENTS
1500
1032
953
899
927
842
866
759
812
790
704
730
1280
1239
1182
600
-2000
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
Saint Petersburg Accountability Report on G20 Development Commitments
62
900
1200
OECD
Source: OECD Secretariat
Chapter 2
Implementation of G20 Commitments
on Development
10 Since 2010, South Africa and Spain have co-facilitated the work
under the DRM Pillar. The G20 called for the OECD Task Force on
Tax and Development, the UN, IMF, World Bank, the Global Forum
on Transparency and Exchange of Information for Tax Purposes and
regional tax organizations to contribute to the ongoing work.View entire presentation