Mandate: Resolution of the Council [C(2024)171, Annex and C/M(2024)11, Item 257] Renewing and Revising the Mandate of the Committee on Fiscal Affairs
THE COUNCIL,
HAVING REGARD to the Convention on the Organisation for Economic Co-operation and Development (OECD) of 14 December 1960;
HAVING REGARD to the Rules of the Procedure of the Organisation;
HAVING REGARD to the Resolution of the Council on Partnerships in OECD Bodies [C(2012)100/REV2/FINAL];
HAVING REGARD to paragraph 36 of the Preparatory Committee on the creation of a Fiscal Committee, which became the Committee on Fiscal Affairs with a new mandate in 1971 [C(71)41], last revised in 2013 [C(2013)84] and extended in 2020 [C(2020)46];
HAVING REGARD to the second cycle of In-depth Evaluation of the Committee on Fiscal Affairs [C(2024)1 & C/M(2024)2, Item 48];
HAVING REGARD to the proposed revision of the mandate of the Committee on Fiscal Affairs [C(2024)171];
DECIDES:
A.The Committee on Fiscal Affairs (the “Committee”) is renewed with the following revised mandate:
I.Objectives
1.The overarching objective of the Committee is to contribute to the shaping of globalisation for the benefit of all through the promotion and development of effective and sound tax policies, international tax standards and guidance that will allow governments to provide better services to their citizens while maximising economic growth and achieving environmental and social objectives, including through countering base erosion and profit shifting (BEPS) and ensuring a stable, efficient and sustainable international tax system. Its work is intended to improve the design and operation of national tax systems, to promote co-operation and co-ordination among jurisdictions in the area of taxation and to reduce tax barriers to international trade and investment.
2.The intermediary objectives of the Committee are the following:
a.support the development of efficient and equitable tax systems, consistent with maximising the growth potential of countries and the achievement of the environmental and social objectives of governments, through the analysis of tax policy issues, comparative statistics, comparisons of country experiences in the design of tax systems, exchange of research insights regarding tax systems and by sponsoring or conducting research into tax design and related issues;
b.facilitate the negotiation of bilateral tax treaties and the design and administration of related domestic legislation;
c.address the risks posed by BEPS to domestic tax bases and facilitate the adoption of measures intended to stabilise the international tax framework;
d.promote communication between jurisdictions and the adoption of appropriate policies to prevent international double taxation and to counteract tax avoidance and evasion;
e.encourage the elimination of tax measures which distort international trade and investment flows;
f.promote a climate that encourages mutual assistance between jurisdictions and establish procedures whereby potentially conflicting tax policies and administrative practices can be discussed and resolved;
g.improve the efficiency and effectiveness of tax administrations, both in terms of taxpayer services and enforcement, by analysing and involving the administrative perspective in the policy area, including through analysis of:
a.compliance and implementation costs borne by taxpayers and tax administrations in implementing complex legislation and regulations and simplification where possible to foster voluntary compliance;
b.the policy requirements and options to facilitate the digital transformation of tax administrations.
h.promote tax policy and an enhanced dialogue on environmental taxation to support and pursue environmental goals, including those relating to climate change.
II.Working Methods
3.In order to achieve its objectives, the Committee shall focus its work on delivering outputs of high quality and with high policy impacts and regularly assess whether these targets are being met. In particular, the Committee shall:
a.develop standards and best practices in areas where international co-ordination is desirable and support their implementation and dissemination;
b.provide a forum for discussions by senior policymakers and tax administrators, and where appropriate the business community and other parts of civil society, of international and domestic tax policy and administration issues and emerging issues in a global economy which require a response from senior tax policy makers;
c.supply countries, international and regional organisations and the general public with internationally comparable tax statistics and comparisons of the major taxes used globally and tax expenditures and provide strategic analysis of important tax policy and administration issues for use in publications, briefs, and the like.
III.Co-ordination arrangements
4.In carrying out its work, the Committee shall:
a.maintain close working relationships with other relevant bodies of the Organisation;
b.contribute, where appropriate, to the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes;
c.cooperate with relevant international and regional organisations on issues of mutual interest and contribute to their activities as relevant. It shall continue to promote and develop strategic partnerships, including the Platform for Collaboration on Tax;
d.consult and engage as appropriate with all relevant stakeholders, including Business at OECD (BIAC) and the Trade Union Advisory Committee to the OECD (TUAC), in order to ensure relevant input for the work of the Committee.
B.The mandate of the Committee shall remain in force until 31 December 2029.