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| OECD Forum on Tax Administration | |
|---|---|
| Name | OECD Forum on Tax Administration |
| Abbreviation | OECD FTA |
| Formation | 2002 |
| Parent organization | Organisation for Economic Co-operation and Development |
| Headquarters | Paris |
| Region served | International |
OECD Forum on Tax Administration is an international platform for senior officials from tax administrations and revenue authorities to coordinate tax policy and tax administration practices across jurisdictions. It serves as a nexus between the Organisation for Economic Co-operation and Development Secretariat, national revenue services such as HM Revenue and Customs, the Internal Revenue Service, the Canada Revenue Agency, and regional bodies including the European Commission and the African Union. The Forum fosters collaboration among bilateral partners like Australia Taxation Office, multilateral institutions such as the International Monetary Fund and the World Bank, and stakeholders from private sector networks including the Business and Industry Advisory Committee and the Tax Justice Network.
The Forum on Tax Administration convenes senior leaders from tax administrations such as Bundeszentralamt für Steuern, Agence Centrale des Organismes de Sécurité Sociale, Agenzia delle Entrate, Servicio de Administración Tributaria, and Directorate General of Taxes (Indonesia) to exchange operational practices and policy responses to international issues like Base erosion and profit shifting and the OECD/G20 Inclusive Framework on BEPS. It complements forums and frameworks including the Committee on Fiscal Affairs, the Global Forum on Transparency and Exchange of Information for Tax Purposes, and initiatives like the Automatic Exchange of Information. The Forum builds bridges with standards-setting bodies such as the Financial Action Task Force and the International Accounting Standards Board to align compliance, reporting, and enforcement strategies.
Established in the early 2000s amid globalization pressures exemplified by cases like LuxLeaks and debates after the Global Financial Crisis of 2007–2008, the Forum evolved from ad hoc meetings into a standing body that addressed issues raised by Project Do No Harm and the OECD Base Erosion and Profit Shifting Project. Milestones include coordination during the Common Reporting Standard rollout, collaboration on responses to the Panama Papers and the Paradise Papers, and contributions to the development of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. The Forum’s work intersected with legal frameworks such as the Convention on Mutual Administrative Assistance in Tax Matters and diplomatic processes involving the G20 and the United Nations Committee of Experts on International Cooperation in Tax Matters.
The Forum operates under the auspices of the Organisation for Economic Co-operation and Development and is chaired by senior tax commissioners drawn from members such as New Zealand Inland Revenue Department, Swedish Tax Agency, Japan National Tax Agency, and South African Revenue Service. Its governance integrates working groups on topics including Transfer pricing, Tax compliance, Taxpayer services, and Digital taxation. Secretariat support is provided by the OECD Secretariat alongside technical partners like the International Bureau of Fiscal Documentation and the Centre for Tax Policy and Administration. The Forum liaises with advisory bodies such as the Business at OECD and civil society organizations including Oxfam and the Tax Justice Network for stakeholder perspectives.
Key initiatives have included operationalizing the BEPS Action Plan, piloting joint audits and horizontal risk assessments, and developing guidance on country-by-country reporting and spontaneous exchange of information. Programs address emerging challenges such as digital services taxation, cryptocurrency taxation linked to Bitcoin, blockchain and stablecoin developments, and countermeasures against tax evasion highlighted by investigations involving Mossack Fonseca and Apple Inc.. The Forum produces toolkits on tax gap measurement, capacity-building partnerships with Asian Development Bank, Inter-American Development Bank, and training exchanges modeled on bilateral cooperation like that between Switzerland and Germany.
Membership comprises revenue administrations from OECD members and partner jurisdictions including Brazil, China, India, Russia, South Africa, and Turkey, as well as jurisdictions participating through the Inclusive Framework on BEPS. Participants include chief executives of tax authorities, commissioners, directors of compliance, and technical experts from agencies such as Revenue NSW and Inland Revenue (United Kingdom). Non-governmental observers and international organizations like the United Nations Development Programme and Organisation for Economic Co-operation and Development committees attend sessions, while private sector representatives from firms such as Deloitte, PwC, KPMG, and Ernst & Young participate in structured dialogues.
The Forum convenes plenary meetings and thematic workshops coordinated with OECD flagship events like the Annual Meeting of the OECD Ministers of Finance and the Global Forum on Transparency. Meetings take place in venues across Paris, Ottawa, Tokyo, Buenos Aires, and Cape Town, drawing delegations from tax administrations such as Revenue Commissioners (Ireland), Federal Tax Service (Russia), and Korea National Tax Service. Agendas frequently feature sessions on interoperability with standards from the International Monetary Fund, cross-border enforcement cases reminiscent of disputes involving Amazon (company) and Google, and capacity development initiatives with United Nations Economic Commission for Europe.
The Forum has influenced international frameworks including the Inclusive Framework on BEPS and the implementation of the Multilateral Instrument, shaping practices adopted by authorities like HM Revenue and Customs and the Internal Revenue Service. It has been credited for improving coordination on information exchange and promoting pilot projects in tax compliance and digital taxation. Critics from advocacy groups such as the Tax Justice Network and academic commentators associated with Harvard University and London School of Economics have argued the Forum favors consensus among developed revenue authorities and private practitioners, raising concerns analogous to debates around regulatory capture and transparency exemplified in critiques of ISDA and WTO negotiation processes. Calls for broader participation from low-income jurisdictions and civil society mirror tensions seen in forums like the World Bank and International Monetary Fund consultations.
Category:Organisation for Economic Co-operation and Development Category:Tax administration