On 9 December 2022 the Platform for Collaboration on Tax (PCT) issued its Progress Report 2022. The PCT was set up for collaboration between the IMF, OECD, UN and the World Bank and supports countries in strengthening their tax systems by publishing toolkits and collaborating on important issues.

Developments in the year

Developments in the year since the previous progress report include the update of the Toolkit on Tax Treaty Negotiations in May 2022 to include new resources, sample texts, and examples of typical treaty provisions. Webinars were held under the “Ask-an-Expert” series to further disseminate the information. Webinars on the Toolkits on Tax Treaty Negotiations and Taxation of Offshore Indirect Transfers were held in June and September 2022.

In 2022 the PCT released country case studies conducted by the French think tank Ferdi. The case studies examine the implications of tax exemptions for projects funded by government-to-government aid.

The environmental tax expert in the PCT Secretariat prepared a paper comparing the carbon pricing approaches of the PCT partner organisations, which is expected to be released by the end of 2022.

Work program to December 2023

The PCT has updated its work program for the period July 2022 to December 2023, building on the progress already made and including new priorities related to emerging global challenges. The work on tax and the sustainable development goals (SDGs) is to include preparation of a paper comparing the approaches of the PCT partner organisations to carbon pricing metrics; and a blog and seminar to disseminate the message from the paper.

The Tax and the Environment Expert Subgroup was set up by the PCT in January 2022, and discussions will explore possible future lines of work on tax and the environment.

The PCT partner organisations are to keep each other updated on their work on international tax, with regular updates on the progress made by the Inclusive Framework project and on UN standards under the UN Model Taxation Convention They will develop further toolkits on important areas such as tax incentives and will engage with developing countries on the need for other guidance on tax incentives. The existing toolkits will be disseminated through Ask-an-Expert Webinars.

Regional workshops will be held on the medium-term revenue strategy (MTRS) and there will be a roundtable for exchange of experiences and peer learning among countries that have already begun using an MTRS.

A session will be held among the partner organisations on the impact of shocks and the appropriate responses to build resilience, and the partner organisations will share resources on the PCT website in relation to business continuity during shocks and conflicts. The partner organisations will coordinate their resource mobilisation initiatives. The PCT website will be aligned with the updated work plan.

Future Steps

In view of the usefulness of the PCT for collaboration in support of reforming the tax system, the PCT Partner organisations are extending its mandate beyond April 2024. A future workplan will be developed for a period of five years from May 2024.