The report examines the PCT’s five principal workstreams:
medium-term revenue strategies (MTRS) to help countries strengthen their local tax systems – drawing on the expertise and financial support programmes of the PCT Partners to facilitate comprehensive tax system reform;
Covid-19: to assist developing countries by exchanging information and sharing ‘cutting-edge knowledge resources’ on tax policy and tax administration responses to the crisis;
tax and sustainable development goals (SDGs): focusing on how tax policy can promote equity, poverty alleviation, gender equality, health, sustainable environment and other SDGs;
international taxation: providing detailed guidance to help developing countries (a) implement effective transfer pricing regimes, particularly to address the heavy impact of BEPS on lower-income countries, and (b) negotiate tax treaties; and
coordination: to ensure the workstreams are managed effectively and to strengthen collaboration between the PCT Partners.
The workstreams reflect the changing global tax landscape and the challenges of the pandemic for governments and policymakers as countries around the world try to balance the need for increased spending with lower tax revenues.
The appendices to the report track the PCT’s progress on previous workstream objectives, set out more detail on individual countries’ medium-term revenue strategies and provide two case studies of how the PCT Partners co-ordinate their activities.
The report examines the PCT’s five principal workstreams:
medium-term revenue strategies (MTRS) to help countries strengthen their local tax systems – drawing on the expertise and financial support programmes of the PCT Partners to facilitate comprehensive tax system reform;
Covid-19: to assist developing countries by exchanging information and sharing ‘cutting-edge knowledge resources’ on tax policy and tax administration responses to the crisis;
tax and sustainable development goals (SDGs): focusing on how tax policy can promote equity, poverty alleviation, gender equality, health, sustainable environment and other SDGs;
international taxation: providing detailed guidance to help developing countries (a) implement effective transfer pricing regimes, particularly to address the heavy impact of BEPS on lower-income countries, and (b) negotiate tax treaties; and
coordination: to ensure the workstreams are managed effectively and to strengthen collaboration between the PCT Partners.
The workstreams reflect the changing global tax landscape and the challenges of the pandemic for governments and policymakers as countries around the world try to balance the need for increased spending with lower tax revenues.
The appendices to the report track the PCT’s progress on previous workstream objectives, set out more detail on individual countries’ medium-term revenue strategies and provide two case studies of how the PCT Partners co-ordinate their activities.
