The Centre for Tax Policy and Administration is part of the Secretariat of the

Organisation for Economic Co-operation and Development The Organisation for Economic Co-operation and Development (OECD; french: Organisation de coopération et de développement économiques, ''OCDE'') is an intergovernmental organisation with 38 member countries, founded in 1961 to stimulate ...

in France. Pascal Saint-Amans serves as the director of the Centre. Among its initiative have been : *

Base erosion and profit shifting (OECD project) The OECD G20 Base Erosion and Profit Shifting Project (or BEPS Project) is an OECD/ G20 project to set up an international framework to combat tax avoidance by multinational enterprises ("MNEs") using '' base erosion and profit shifting'' tools ...

* Guidance on

Fiscal federalism As a subfield of public economics, fiscal federalism is concerned with "understanding which functions and instruments are best centralized and which are best placed in the sphere of decentralized levels of government" (Oates, 1999). In other words ...

* Greater

Exchange of information {{NPOV language, date=June 2013 In the area of tax policy, Exchange of Information is a critical tool in assuring compliance with tax codes. As the economy becomes increasingly globalized taxpayers gain greater freedom to move between countries an ...

between tax authorities * Criticism of transparency of

tax havens A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, o ...

such as

Monaco Monaco (; ), officially the Principality of Monaco (french: Principauté de Monaco; Ligurian: ; oc, Principat de Mónegue), is a sovereign city-state and microstate on the French Riviera a few kilometres west of the Italian region of Lig ...

and

Panama Panama ( , ; es, link=no, Panamá ), officially the Republic of Panama ( es, República de Panamá), is a transcontinental country spanning the southern part of North America and the northern part of South America. It is bordered by Co ...

* The Convention on Mutual Administrative Assistance in Tax Matters They released the report Harmful Tax Competition: An Emerging Global IssueMore Information on the Harmful Tax practices Work
, OECD Centre for Tax Policy and Administration, OECD.org, 17 July 2007

References

External links

* OECD International taxation Tax organizations {{tax-stub