Centre for Tax Policy and Administration

Centre for Tax Policy and Administration
Name	Centre for Tax Policy and Administration
Formed	1971 (as Committee on Fiscal Affairs)
Headquarters	Paris
Parent organization	Organisation for Economic Co-operation and Development
Chief1 name	Manal Corwin
Chief1 position	Director

Centre for Tax Policy and Administration. The Centre for Tax Policy and Administration (CTPA) is a pivotal directorate within the Organisation for Economic Co-operation and Development (OECD) dedicated to shaping international tax rules and fostering co-operation among national tax administrations. It serves as the secretariat for the OECD Committee on Fiscal Affairs and is the driving force behind landmark initiatives to combat tax avoidance and improve tax transparency globally. Headquartered in Paris, the CTPA works closely with member countries, non-member economies, and other international bodies like the G20 and the United Nations to develop consensus-based standards and policy analysis.

Overview

The CTPA functions as the OECD's central hub for all tax-related matters, providing analytical support and a forum for dialogue to over 140 jurisdictions participating in its global standards. Its work is fundamental to addressing the tax challenges arising from the digitalization of the economy and the increasing cross-border nature of business. The Centre's mandate encompasses a wide range of issues, from double taxation and transfer pricing to tax evasion and environmental taxation, influencing national legislation and international agreements worldwide. Its analyses and policy recommendations are highly regarded by finance ministries, including the United States Department of the Treasury and HM Revenue and Customs in the United Kingdom.

History and establishment

The origins of the CTPA trace back to 1971 with the establishment of the OECD's Committee on Fiscal Affairs, which was created to address emerging international tax issues among member states. Its early work focused on updating the OECD Model Tax Convention and developing guidelines on transfer pricing, which became the international benchmark. The Centre itself was formally established to provide permanent secretariat support to the Committee, evolving significantly after the Asian financial crisis of 1997 highlighted the need for greater tax co-operation. A major turning point was the launch of the OECD Harmful Tax Practices Project in 1998, which set the stage for the Centre's modern role in combating tax havens and promoting transparency.

Key functions and responsibilities

A primary function of the CTPA is the development and maintenance of core international tax standards, notably the OECD Model Tax Convention and the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. It is the lead entity administering the Base Erosion and Profit Shifting (BEPS) Project, which aims to stop multinational enterprises from exploiting gaps in tax rules. The Centre also operates the Global Forum on Transparency and Exchange of Information for Tax Purposes, overseeing the implementation of the Common Reporting Standard for automatic exchange of financial account information. Furthermore, it provides capacity-building support to tax administrations in developing countries through initiatives like the OECD/UNDP Tax Inspectors Without Borders program.

Organizational structure

The CTPA is led by a Director, currently Manal Corwin, and is structured into several divisions that specialize in different areas of tax policy and administration. These include the International Co-operation and Tax Administration Division, the Tax Policy and Statistics Division, and the Centre for Tax Policy and Administration's work on the BEPS Project is managed by dedicated teams. The Centre's work is steered by the OECD Committee on Fiscal Affairs, which comprises senior tax officials from all OECD member countries and key partners. It also collaborates extensively with other OECD directorates, such as the Directorate for Financial and Enterprise Affairs, and maintains liaison offices engaging with regional bodies like the European Commission.

Major publications and initiatives

The CTPA produces influential publications, including the annual *Revenue Statistics* report and the *Tax Policy Studies* series. Its most transformative initiative is the two-pillar solution to address the tax challenges of the digital economy, developed through the OECD/G20 Inclusive Framework on BEPS. Other major publications include the *Model Tax Convention on Income and on Capital* and the *Transfer Pricing Guidelines*. The Centre also publishes the *Corporate Tax Statistics* report and has launched the OECD Tax Database. Significant ongoing initiatives include the Carbon Pricing and Climate Change work and the International VAT/GST Guidelines.

Impact and influence

The CTPA's impact on global tax governance is profound, with its standards being incorporated into thousands of bilateral tax treaties and domestic laws across the globe. The BEPS Project, in particular, has led to significant changes in how multinationals like Apple and Google are taxed, inspiring related legislation such as the Global Intangible Low-Taxed Income (GILTI) rules in the United States. Its work on transparency has drastically reduced the secrecy once offered by jurisdictions like Switzerland and the Cayman Islands, recovering billions in unpaid tax revenue for countries worldwide. The Centre's role as a technical architect and consensus-builder makes it an indispensable institution in the international financial system, directly supporting the goals of the International Monetary Fund and the World Bank Group.

Category:Organisation for Economic Co-operation and Development Category:Tax policy organizations