1. Introduction to the OECD

2. 4 key questions Who are we? What do we do? How do we do it? What happens next?

3. The OECD Our Mission.... Better Policies for Better Lives Our Vision.... A stronger, cleaner, fairer world Our Means Developing standards in key areas Experience sharing and peer review Measuring, analysing and comparing data

4. The OECD Organisation for Economic Co-operation and Development (1961; 20 member countries initially) A forum where governments work together to address the economic, social and environmental challenges of globalisation Today, the OECD has – 34 member countries; Russia on the accession track – Enhanced engagement with: Brazil, China, India, Indonesia and South Africa – Co-operative relations with more than 70 other countries Work done through various committees comprised of delegates from member countries’ governments Secretariat in Paris (≈ 2500 staff) 4

5. The OECD Current OECD Member Countries 5 Australia (1971)Austria (1961)Belgium (1961) Canada (1961)Chile (2010)Czech Rep (1995) Denmark (1961)Estonia (2010)Finland (1969) France (1961)Germany (1961)Greece (1961) Hungary (1996)Iceland (1961)Ireland (1961) Israel (2010)Italy (1961)Japan (1964) Korea (1996)Luxembourg (1961)Mexico (1994) Netherlands (1961)New Zealand (1973)Norway (1961) Poland (1996)Portugal (1961)Slovak Rep (2000) Slovenia (2010)Spain (1961)Sweden (1961) Switzerland (1961)Turkey (1961)UK (1961) US (1961)

6. The OECD Almost 300 committees, working groups and expert groups More than 40.000 government officials meet at OECD every year 6

7. The Committee on Fiscal Affairs (CFA) OECD’s work in taxation area, is carried out by the Committee on Fiscal Affairs The Committee shall (amongst others): – Facilitate the negotiation of bilateral tax treaties – Promote communication between countries and the adaption of appropriate policies to prevent international double taxation – Promote a climate that encourages mutual assistance between countries Methods (amongst others): – Develop standards, guidelines and best practices – Provide a forum for discussions Co-operation (amongst others): – Promote and develop strategic partnerships with regional tax and other international organisations A forum for senior policy-makers and administrators, covering all international and related domestic tax issues 7

8. WP9 on Consumption Taxes WP6 Special Session on Intangibles Task Force on Tax Crimes and Other Crimes COMMITTEE ON FISCAL AFFAIRS Board For Co- operation With Non-OECD Economies Joint Meetings of Tax and Environment Experts Advisory Group for Co-operation with Non-OECD Economies (AGCNOE) WP6 on Taxation of Multinational Enterprises WP1 on Tax Conventions and Related Questions Bureau Treaty Relief and Compliance Enhancement (TRACE) Group Working Gp on Permanent Establishment Definition WP2 on Tax Policy Analysis and Tax Statistics WP2 on Tax Policy Analysis and Tax Statistics Bureau Expert Sub Group on Administrative Assistance in Tax Matters Bureau Aggressive Tax Planning Steering Gp Forum on Harmful Tax Practices Steering Gp on the Revision of the Model Tax Convention Global Forum on Tax Treaties Forum on Tax Administration Compliance Sub- Gp Taxpayer Services Sub- Gp Bureau CFA Bureau Trace IT Expert Sub Gp WP10 on Exchange of Information and Tax Compliance Technical Advisory Gp on International VAT/GST Guidelines Special Project Gps: Governance Repayments Compliance Management of Large Business Network High Net Worth Individuals Network Bureau OTHER PROGRAMMES Offshore Compliance Network Co-ordinating Body of the Convention on Mutual Administrative Assistance in Tax Matters International Tax Dialogue Bureau Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Review Group OECD Network on Fiscal Relations Across Levels of Government Steering Group OTHER PROGRAMMES SECTIS – Secure exchange of consumption tax information systems Annual Meeting on Transfer Pricing Steering Group on Transfer Pricing 8

9. Centre for Tax Policy & Administration Focal point for the OECD’s work on taxation Staff of approximately 110 Grouped into 5 divisions: – Tax Treaty, Transfer Pricing & Financial Transactions Division – Tax Policy and Statistics Division – International Cooperation and Tax Administration Division – Global Relations Division – Global Forum on Transparency & Exchange of Information for Tax Purposes Provides technical expertise and support to the CFA Advises other parts of OECD on tax-related issues Assists governments in their tax reforms Coordinates with other international organizations Engages with non-Member economies worldwide 9

10. Building capacity and sharing experience – the GR programme 1800 officials from 100 + countries Around 20 locations over the world 75 events per year Dialogue between serving tax officials Demand – driven Global Reach Capacity-building Partnership based with countries and international organizations

11. What happens in the next week? Active and inclusive discussions based on finding solutions to common problems Your feedback will be sought to help us improve the Programme We will ask you for your country’s perspectives on the topics under discussion

12. And when you go back home? You will take information, solutions and ideas back to your administration. We will expect you to discuss these with colleagues and management through seminars and other events. We will ask you what you have done and what impact this has had

13. We need your ideas Your discussions + evaluation form Independent Evaluation Service Global Relations Programme Annual Report Advisory Group of Cooperation with Partners Working Parties