Taxation

Tax Committee

Business at OECD's Tax Committee promotes predictable, transparent tax policies, supports BEPS implementation, and engages on cross-border tax issues.

Committee Overview

Discover the functions of Business at OECD's Tax Committee.

Why the OECD’s Work on Tax Matters

As the leading organization for setting international standards for tax treaties, transfer pricing, VAT/GST, reporting and information exchange, the OECD advances international tax policy analysis and guidance to promote inclusive growth, cross-border trade, investment and innovation. The OECD’s standards and analysis including the Base Erosion and Profit Shifting (BEPS) recommendations, the OECD’s Model Tax Treaty and Transfer Pricing Guidelines, are cross-cutting and basis for issues such as tax and digital, environment, development and the taxation of mobile workers. Tax certainty including dispute prevention and resolution are also core issues.

Our 2025 Priorities

Ensuring the OECD’s tax standards promote trade, investment and inclusive growth

Ensuring practical and effective implementation of the OECD/G20’s BEPS Recommendations including the Two Pillar solution for the digitalizing economy

Advancing solutions for cross-cutting tax issues

Advancing simplification, effective tax dispute prevention and resolution

Advancing practical implementation of the OECD’s VAT/GST framework

How Business Engages with the OECD on Tax

Through regular consultation with the OECD Centre on Tax Policy and Administration, Business at OECD’s Tax Committee advocates for predictable, stable, and transparent tax frameworks, to eliminate double taxation and promote cross–border trade and investment. Business at OECD’s Tax Committee is focused on effective, practical implementation of the OECD/G20 Base Erosion and Profit Shifting standards (BEPS) including Pillar One and Pillar Two. Business at OECD also engages with the OECD on cross-cutting issues including tax and environment, development, taxation of the mobile workforce, tax administration including digitalisation of tax systems, and VAT/GST.

Our Engagement with the OECD’s Bodies

OECD’s Committee on Fiscal Affairs

OECD’s Working Party on Tax Conventions

OECD’s Working Party on Tax Policy Analysis and Tax Statistics

OECD’s Working Party on Taxation of Multinational Enterprises

OECD’s Working Party on Consumption Taxes

OECD’s Technical Advisory Group on VAT

OECD’s Working Party on Exchange of Information and Tax Compliance

OECD’s Working Party on Aggressive Tax Planning

OECD/G20’s Inclusive Framework on BEPS

OECD’s Forum on Tax Administration

Publications

13 February 2025

Response to PCT Public Consultation on Tax Incentives

This consultation response provides input on designing effective tax incentives. It emphasises transparency, cost-efficiency, and alignment with development goals.

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OECD inter compliance assurance program 2025

24 January 2025

OECD International Compliance Assurance Programme (ICAP) and Tax Certainty Mechanisms

Briefing

This briefing outlines business views on ICAP and tax certainty tools. It supports cooperative compliance and early dispute resolution.

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21 August 2024

Public Consultation Document: GloBE Information Return

This response addresses reporting under the GloBE rules. It calls for simplification, consistency, and administrative feasibility.

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4 September 2023

Public Consultation Response: Amount B

This response supports a simplified approach to transfer pricing for baseline distribution activities. It stresses clarity and ease of implementation.

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6 February 2023

Public Consultation Response: GloBE Information Return

This response provides feedback on the GloBE reporting framework. It highlights the need for proportionality and data protection.

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6 February 2023

Public Consultation Response: Pillar Two Tax Certainty

This response focuses on tax certainty under Pillar Two. It advocates for clear guidance and effective dispute prevention mechanisms.

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26 January 2023

Amount B Public Consultation Response 

This response reiterates support for simplified transfer pricing rules. It emphasises consistency across jurisdictions.

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26 January 2023

Amount B Public Consultation Response

A second submission on Amount B, reinforcing the need for practical and predictable rules. It highlights implementation challenges.

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20 January 2023

Unilateral Measures: Public Consultation Response

This response addresses the risks of unilateral tax measures. It calls for multilateral coordination to avoid double taxation.

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13 January 2023

Pillar One Comments on Amount A Administration and Tax Certainty

This response provides feedback on administrative aspects of Pillar One. It supports streamlined processes and legal certainty.

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19 August 2022

Comments on Progress Report on Amount A of Pillar One

This response comments on the OECD’s progress report. It emphasises practical implementation and business-friendly design.

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10 June 2022

Pillar One Comment to Tax Certainty Related Issues

This response addresses tax certainty mechanisms under Pillar One. It supports binding dispute resolution and administrative simplicity.

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Pillar 1 Amount A administration and tax certainty

9 June 2022

Pillar One Comment to Tax Certainty Amount A

This response addresses tax certainty mechanisms under Pillar One Amount A. It supports binding dispute resolution and administrative clarity.

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PILLAR ONE COMMENT TO REGULATED FINANCIAL SERVICES EXCLUSION

20 May 2022

Pillar One Comment to Regulated Financial Services Exclusion

This response provides feedback on excluding regulated financial services from Pillar One. It emphasises the need for clear definitions and consistent application.

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pillar one comment to extractive exclusion

29 April 2022

Pillar One Comment to Extractives Exclusion

This response discusses the treatment of extractive industries under Pillar One. It calls for sector-specific clarity and alignment with international norms.

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cover letter public consultation on CARF

29 April 2022

Cover Letter: Public Consultation on Crypto-Asset Reporting Framework and Common Reporting Standard Amendments 

This letter introduces its submission on the Crypto-Asset Reporting Framework (CARF) and Common Reporting Standard (CRS) amendments. It outlines key business concerns and priorities.

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29 April 2022

Response: Public Consultation on Crypto-Asset Reporting Framework and Common Reporting Standard Amendments 

This response comments on proposed changes to CARF and CRS. It calls for proportionality, clarity, and alignment with existing compliance systems.

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20 April 2022

Pillar One Comment to Scope 

This response addresses the scope of Pillar One. It advocates for a targeted approach that avoids overreach and ensures legal certainty.

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15 April 2022

Pillar Two Comments on GloBE Implementation Framework

This response provides input on implementing the GloBE rules under Pillar Two. It highlights the importance of administrative simplicity and consistency.

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BIAC principles for adressing tax and the environment

14 December 2021

Principles for Addressing Tax and the Environment 

This policy paper outlines principles for integrating environmental goals into tax policy. It promotes neutrality, cost-effectiveness, and innovation incentives.

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