G20 Development Working Group Submissions
61. "Survey and disseminate
all G20 and IOs' actions
on supporting tax systems in
developing countries” (2010
MYAP).
Mapping studies regarding cooperation on
capacity building in taxation have been undertaken
by the International Tax Compact (ITC) and the
UN Committee of Experts (in a report on capacity
building prepared by IMF staff).
Off-track:
Not all G20
and IO actions
have been
surveyed and
disseminated.
62. "Set up objective measures
to track progress in the capacity
improvement of LICs' tax
administration systems" (2010
MYAP).
63. "Identify ways to help
developing countries tax
multinational enterprises (MNEs)
fairly through effective transfer
pricing" (2010 MYAP).
March 2012: IOs, regional organizations
and regional development banks embark on a
process to share diagnostic, benchmarking and
surveying instruments and discuss implementation
plans.
The IMF leads the development of a Tax
Administration Diagnostic Assessment Tool in
cooperation and consultation with IOs, including
the World Bank and regional organizations of tax
administrations.
May 8: The IMF hosts a follow-up event
with ITD partners where a stocktaking of results
from each organization is discussed. Enhancing
coordination in undertaking these exercises is also
addressed, with bilateral discussions held.
The IMF, European Commission, OECD Task
Force on Tax and Development (which includes a
large number of non-OECD members, business and
civil society as members) and the World Bank are
delivering ongoing support for developing countries
in the transfer pricing field. In addition pilot projects
dealing with transfer pricing capacity development
have been undertaken in 5 countries: Colombia,
Ghana, Kenya, Rwanda and Vietnam.
T: June 2011
Off-track:
Implementation
has been
achieved,
although it has
been delayed.
Continued
monitoring is
advisable.
T: June 2011
Off-track:
Further effort
is required to
extend assistance
to developing
countries beyond
the 5 pilot
countries, more
so, in the light of
focus on Base
Erosion and Profit
Shifting.
T: June 2011
Action 2. Support Work to Prevent Erosion of Domestic Tax Revenues
64. "Support work to prevent
erosion of domestic tax revenues
by asking the Global Forum to
enhance its work to counter the
erosion of developing countries'
http://www.itdweb.org/Pages/Home.aspx
The Global Forum currently boasts 120
member countries, of which 65 are developing
countries. The future growth in its membership will
increasingly come from developing countries.
February 2012: the Global Forum
On-track:
It is being
implemented
as planned, but
further efforts
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