The OECD's Tax Co-operation for Development 2025 report says support for developing countries implementing the Global Minimum Tax remained a key priority in 2025, with further assistance planned in 2026 alongside wider tax capacity-building initiatives.
The OECD has released its Tax Co-operation for Development 2025 progress report, stating that assisting developing countries with adapting to the Global Minimum Tax (GMT) was a major priority during 2025 and will continue to be a focus in 2026. As part of this work, the OECD delivered updated economic impact assessments to all developing country Inclusive Framework members and provided bilateral support on GMT implementation and tax incentive reform to 20 countries.
The OECD Tax Co-operation for Development 2025 Progress Report details the evolution of support for developing countries as they navigate a complex and expanding set of international tax standards. The year 2025 was marked by high-level political reaffirmation of the central role of tax in financing for development, notably through the Sevilla Commitment, which pledged to double funding for domestic resource mobilisation (DRM).
The OECD offer and results in numbers
The OECD provides a demand-driven, flexible suite of support across policy design, capacity building, and international collaboration. Key impact figures for 2025 include:
- 22,000 officials trained globally, with over 15,000 reaching through the Global Relations Programme (GRP).
- USD 2.72 billion in additional revenues raised cumulatively by Tax Inspectors Without Borders (TIWB) since 2012.
- EUR 48 billion in additional revenues identified by developing countries since 2009 through offshore tax investigations and transparency standards.
- 139 economies now covered in the Global Revenue Statistics Database.
The OECD/G20 inclusive framework on BEPS
A ten-year stocktake of the Base Erosion and Profit Shifting (BEPS) initiative showed that multinational profits are now better aligned with economic substance, and statutory corporate income tax rates have stabilised.
- Global Minimum Tax (GMT): A major priority in 2025 was supporting countries in responding to the GMT. Twenty countries received bilateral support on GMT and tax incentives reform, and 12 developing countries had enacted GMT legislation by the end of the year.
- Transfer pricing: The report highlights the incorporation of Amount B into OECD guidelines to simplify transfer pricing for distributors, which is expected to reduce disputes and complexity for developing jurisdictions like Zambia.
- Extractives: Five “Deep Dive” programmes provided long-term assistance to resource-rich countries like Papua New Guinea and Mongolia on mining-related BEPS risks.
The global forum on transparency and exchange of information
The Global Forum supported 88 developing countries in 2025, focusing on the implementation of standards for Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI).
- Usage increase: Developing countries sent 4,600 information requests in 2024, a 43% increase from the previous year.
- New frontiers: Support expanded to include the Crypto-Asset Reporting Framework (CARF) and strengthening Information Security Management (ISM).
- Regional progress: Initiatives in Africa, Asia, Latin America, and the Pacific reached new milestones, such as the Yaoundé Declaration now having 37 African signatories.
Tax Inspectors Without Borders (TIWB)
Celebrating its 10th anniversary in 2025, TIWB launched 14 new programmes, including its first pilot on the GMT. The initiative’s scope has expanded beyond transfer pricing to include criminal tax investigations (TIWB-CI) and the effective use of AEOI data.
Tax Policy and Statistics
The OECD continues to provide evidence-based analysis to inform domestic reforms:
- VAT and e-commerce: Demand remains high for support in implementing VAT standards for cross-border e-commerce, particularly in Francophone Africa following successful reforms in Benin.
- Specialised policy: New reports were delivered on social protection financing in Senegal and Thailand and health financing (tobacco taxation) in Brazil and Mexico.
- Environmental taxation: Data on Effective Carbon Rates now includes 37 developing countries, supporting carbon tax reforms in jurisdictions like South Africa.
Next Steps for 2026
Priorities for the coming year include helping developing countries navigate the “Side-by-Side” package for GMT implementation, advancing digital transformation strategies for tax administrations, and establishing a new learning pathway for officials through the OECD Academy.
