G20 Development Working Group Submissions

Lessons Learned The G20 DWG has played a critical role in bringing together international and regional organizations to address the challenges facing developing countries, including LICs, in the DRM area. The current international agenda is focusing ever more closely on international tax issues as is demonstrated by the outcomes statement of the G20 Finance Ministers' meeting in April 2013. There is a need for the DWG to more closely align itself with the rest of the G20 as an implementer and monitoring mechanism for ensuring that developing countries benefit from developments and decisions. • Pilot project: Developing countries have expressed concerns relating to the availability of and access to comparable data, which is important to the application of transfer pricing rules. The pilot program will explore what work might be undertaken to address these concerns. This would include looking at how improvements might be made in the availability of financial data to developing countries and how they might reduce their reliance on comparable data to be able to better apply their transfer pricing regimes. Baseline Commitment DOMESTIC RESOURCE MOBILIZATION Implementation Notes Action 1. Support the Development of More Effective Tax System 59. "Identify key capacity constraints faced by developing countries in their tax systems and make recommendations on capacity building" (2010 MYAP). The IMF, OECD, World Bank and UN set out the full range of capacity constraints and make specific recommendations for actions G20 countries should take in their joint 2011 report to the G20 on "Supporting the development of more effective tax systems". Status ✓ Completed: No further G20 implementation required Timeline (T): June 2011 60. "Develop a knowledge management platform and promote South-South cooperation to support the capacity of developing countries in tax policy and administration systems" (2010 MYAP). Saint Petersburg Accountability Report on G20 Development Commitments 64 Knowledge management platforms such as the International Tax Dialogue* (ITD) are being strengthened on an ongoing basis. The ITD is a joint initiative of leading international, regional and bilateral organizations working on tax issues. International and regional organizations (such as the African Tax Administration Forum, Commonwealth Association of Tax Administrators and the Inter-American Center of Tax Administrations) are undertaking activities to support South-South interactions like the IMF's 8 regional assistance centers as well as the OECD's Global Relations Program. These activities include training courses, workshops and regional events organized by several IOs. Chapter 2 Implementation of G20 Commitments on Development ✓ Completed: No further G20 implementation required T: Medium-term

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