Platform for Collaboration on Tax

The Platform for Collaboration on Tax (PCT) is a joint effort launched in April 2016 by the International Monetary Fund (IMF), the Organization for Economic Co-operation and Development (OECD), the United Nations (UN) and the World Bank Group (WBG).

Amid the growing importance of taxation in the debate to achieve the UN Sustainable Development Goals (SDGs), a major aim of the Platform is to better frame technical advice to developing countries as they seek both more capacity support and greater influence in designing international rules.

The four PCT members support, in their different capacities, country efforts on tax issues, such as policy dialogue, technical assistance and capacity building, knowledge creation and dissemination, and input into the design and implementation of standards for international tax matters. The PCT is intended to allow partners to amplify these efforts, fostering collective action in support of stronger tax systems in developing and emerging countries.

The PCT produces joint guidance and tools on key issues of capacity building and international taxation.

• Practical Toolkit on Transfer Pricing
• Report on the Taxation of Offshore Indirect Transfers of Assets
• Toolkit for Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analyses
• Report on Enhancing the Effectiveness of External Support in Building Tax Capacity in Developing Countries