OECD’s GLOBAL RELATIONS PROGRAMME ON TAXATION

Botswana, November 2010

About OECD

Council

Oversight and strategic direction

Representatives of member countries; decisions taken by consensus Committees

Discussion and implementation

Representatives of member countries and countries with Observer status work with the OECD Secretariat on specific issues Secretariat

Analysis and proposals

Secretary-General Deputy Secretaries-General Directorates Annual budget: Funded by member countries + grants

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About the Committee on Fiscal Affairs

Aims: • To eliminate tax measures distorting trade and investment flows • To prevent double taxation • To counteract tax evasion and avoidance • To promote good practices in tax policy and administration

Means:

• Encouraging dialogues between governments • Promoting communication, co-operation and mutual assistance in tax matters • Guidelines, information papers and models 3

Taxation takes center stage G20 response to financial crisis - focus on international co-operation to counter tax evasion Taxation as a road to state-building and development - a key feature of UN’s MDGs. Continuing globalisation increases imperative of global co-operation on taxation issues.

The OECD’s Global Relations Programme: a two – way road

Global reach, developing countries and beyond Programme’s main characteristics Demand – led Focused on tax capacity building Multilateral to promote international dialogue on globally relevant issues – over 80 events 2010

The Programme of events: legal infrastructure

Governance: Advisory Group as conduit between OECD and non-OECD economies In partnership with regional organisations, and aligned with their programmes

The programme: other key features

Aligned, where appropriate, with Tax and Development Funded by OECD and participating countries

Objectives of the Programme Best practice dissemination Dialogue forum between OECD and Non-OECD Reinforce official aid for development efforts from OECD countries in taxation.

In particular cases, assistance for observership and/or accession

Objectives of the Programme (ii) Promote international consensus on taxation issues Counter tax avoidance and evasion through cross-border structures and transactions Capacity building for national tax administrtions Input form NOEs into OECD work

Objectives of this event Support work in region and on continent (with SADC and ATAF) and in particular – Share experience – Assess needs – Establish future directions