2025年促进发展税收合作进展报告

PROGRESS REPORT DISCLAIMERS: This work is published under the responsibility of the Secretary-General of the OECD.The opinions expressed and arguments employed herein do not necessarily reflectthe official views of OECD member countries or of members of the Global Forum onTransparency and Exchange of Information for Tax Purposes or of the donor countries. city or area. The use of this work, whether digital or print, is governed by the Terms andConditions to be found at http://www.oecd.org/termsandconditions. ©OECD 2026 This report and the activities described within have been made possible throughfunding from a number of governments. Its contents are the sole responsibilityof the OECD Secretariat and do not necessarily reflect the official policies of thosegovernments providing funding. This document, as well as any data and map includedherein, are without prejudice to the status of or sovereignty over any territory, to thedelimitation of international frontiers and boundaries and to the name of any territory, Cover image:©Shutterstock.com Please cite this publication as:OECD (2026),Tax Co-operation for Development 2025: Progress Report,OECD Publishing, Paris, https://doi.org/10.1787/d652a08b-en. Table of contents Regional initiatives – progress in 202534Africa Initiative34Latin America Initiative37Asia Initiative38Pacific Initiative39Caribbean39Effective implementation of internationalstandards on transparency and exchangeof information40Building capacity on the effective useof exchange of information41 abbreviations and acronyms2 1.Executive summary4 2.The OECD offer to support domesticresource mobilisation9 3.The OECD/G20 Inclusive Frameworkon base Erosion and Profit Shifting15Inclusive Framework on Base Erosionand Profit Shifting (BEPS)15BEPS Implementation18The Global Minimum Tax (GMT)19Simplifying transfer pricing (Amount B)21In-depth technical assistance on BEPS21Tax Inspectors Without Borders27Support on taxing the extractives sector30 5.Policy and statistics43 Tax policy43Support on design and implementation ofvalue added taxes (VAT)46Statistics46 4 . The Global Forum on Transparency andExchange of Information for Tax Purposes32Participation of developing countries to the taxtransparency agenda33 6.Delivering through global networks andpartnerships50Global training networks50Partnerships53 7.Next steps for the year to come56 Abbreviations and acronyms IGFInter-Governmental Forum on Mining,Minerals, Metals and SustainableDevelopment CREDaFCercle de Réflexion et d’Échange des Dirigeantsdes Administrations fiscales(Circle ofReflection and Exchange of Managers of TaxAdministrations) CRSCommon Reporting Standard CRS-MCaaMultilateral Competent Authority Agreementon Automatic Exchange of Financial AccountInformation STTRSubject to Tax RuleTCENTax Crime Law Enforcement NetworkTFTCTask Force on Tax Crimes and Other FinancialCrimesTIPSTax Incentives PrinciplesTIWbTax Inspectors Without BordersTIWb-CITax Inspectors Without Borders – Criminal TaxInvestigationUNUnited NationsUNDESaUnited Nations Department of Economic andSocial AffairsUNDPUnited Nations Development ProgrammeVaTValue Added TaxVDPsVoluntary Disclosure ProgrammesWbGWorld Bank GroupWHOWorld Health OrganisationWider UseMCaaMultilateral Competent Authority Agreementfor the Wider Use of InformationZRaZambia Revenue Authority MaaCConvention on Mutual AdministrativeAssistance in Tax Matters MCaaMultilateral Competent Authority AgreementMLIMultilateral Convention to Implement TaxTreaty Related Measures to Prevent BaseErosion and Profit Shifting (MultilateralInstrument)MNEsMultinational EnterprisesMoUMemorandum of UnderstandingODaOfficial Development AssistanceOECDOrganisation for Economic Co-operation andDevelopmentPCTPlatform for Collaboration on TaxPITaaPacific Islands Tax Administrators AssociationPOSSPacific-One-Stop-ShopQDMTTQualified Domestic Minimum Top-up TaxesSaDCSouthern African Development CommunitySDGsSustainable Development GoalsSECOSwiss State Secretariat for Economic AffairsSevillaCommitmentSevilla Commitment of the Fourth InternationalConference on Financing for DevelopmentSIDaSwedish International DevelopmentCo-operation Agency The Organisation for Economic Co-operation andDevelopment (OECD) support to developing countries ontax continues to evolve, reflecting changing demands,and contexts.With a growing number of developingcountries at different stages of adopting an expandingset of international standards on tax, their technicalassistance needs have become more diverse. At thesame time technological developments have expandedthe scope to provide assistance, while the potential forcollaboration and co-ordination with partners continuesto increase. These developments are taking place in atight funding environment requiring greater efficienciesin the delivery of assistance. In this context the OECDhas sought to focus its efforts where demand is clear andwhere it can provide identifiable added value. 1. Executiv