Centre for Tax Policy and Administration

Updated on Dec 26, 2023

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The Centre for Tax Policy and Administration is part of the Secretariat of the Organisation for Economic Co-operation and Development.

Among its initiative have been :

Base erosion and profit shifting (OECD project)

Guidance on Fiscal federalism

Greater Exchange of information between tax authorities

Criticism of transparency of tax havens such as Monaco and Panama

The Convention on Mutual Administrative Assistance in Tax Matters

They released the report Harmful Tax Competition: An Emerging Global Issue

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