2022 OECD Tax and Development Days

1 The O EC D sCentre for Tax Policy and Administration (CTP) is pleasedto invite youto participatein itsTax and Development meetingswillprovideanupdateonsomeoftheOE CD sinitiativestostrengthentax capacityandimprovetax policyandcompliance indeveloping meetingswillbeintroduced byPascalSaint-Amans, DirectoroftheOECDC entreforTaxPolicyandAdministration. , andwilltakeplacevirtually, ,please refertothescheduleandclickonthelinksbelo w eachroom. Participants can registertomultiplesessionsandcanchangero omsaftereach1-hoursessionif Room1 Room2 Linkto register to thesessionsin Room212:30-13:30 Tax Inspectors Without Borders (TIWB): Helping developing countries mobilisetax revenues and build capacity in 2022 Advancing sustainable Development through energy tax and subsidy reform13:45-14:45 Taxpayer education: A key tool to increase voluntary compliance Health and taxation in developing countries 15:00-16:00 Virtual tax training in times of COVID-19 and beyondSharing experience from digitalisation: The fastest way to success?

2 Centre for Tax Policy and Administration 2022 OECD Tax and Development Days16-17 February 2022 12:30 -16:00 @O EC D Ta xFor more information:Day2 TimeRoom1 Linktoregistertothesessionsin Room1 Room2 Linktoregistertothesessionsin Room212:30-13:30 Developing Countries and the OECD/G20 Inclusive Framework on BEPS: OECD Report for G20 Finance Ministers and Central Bank GovernorsTax compliance and illicit financial flows in South Africa: Putting tax data to practice 13:45-14:45 The OECD Official Development Assistance (ODA) Taxation Transparency Hub A new tool to increase the understanding of ODA taxationImplementing effective solutions to address the VAT challenges of e-commerce growth15:00-16:00 Supporting implementation of the Two-Pillar Solution to address the tax challenges arising from the digitalisationof the economyRevenue statistics & trends in domestic resource mobilisationin the developing worldFollowus on social media:O EC D Ta x# OECDtax4devdaysTaxInspectorsWithoutBorde rs: Helpingdevelopingcountriesmobilisetaxrev enuesandbuildcapacityin2022 Room1 12:30-13:30 The joint OECD/UNDPTax InspectorsWithoutBorders(TIWB)initiative has beenoperatingsince2015andhas billionin additionalrevenues.

3 Originallyfocusedon internationaltax audit,TIWB programmesnow also providepracticalhands-on assistancein criminaltax investigationand effectiveuse of sessionwill showcaseexperiencesfromHostand Partnertax administrations,reflecton challengesand progressmadeoverthe pastyear,and presentthe : A keytooltoincreasevoluntarycomplianceRoom 1 13:45-14:45 Taxpayereducationis a valuabletool to buildtax moraleand recentlypublishedsecondeditionof the OECD sBuildingTaxCulture,ComplianceandCitizen ship. Thisreportanalyses140 initiativesdeployedin 59 countriesfromaroundthe world,someofwhichwill be reportalso providesa typologyof approachesto taxpayereducation,whichwillalsobe presentedalongsidekey questionsto addressin the designand implementationof 15:00-16:00 The OECDG lobalRelationsProgrammein Taxationoffersa varietyof live and self -pacedtrainingactivitiesand toolson a broadrangeof topics,includingtax treaties,transferpricing,exchangeof informationandBEPS.

4 Thissessionwill providea guideto this comprehensiveandimmersivelearningexperie ncecombininge-learning,live workshopsand interactiveQ&Asessions,as well as introducingnew featuresofthe KnowledgeSharingPlatformfor Tax Administrations(KSPTA).Advancingsustaina bledevelopmentthroughenergytaxandsubsidy reformRoom2 12:30-13:30 Thereis growingrecognitionof the key role energytaxationcan play in meetingclimateand developmentcommitments. Thissessionwill discusskey findingsfromthe OECD sTaxingEnergyUseforSustainableDevelopmen twork,seekingto raiseawarenessof the potentialof energytax andsubsidyreformtocontributeto the attainmentof the 13:45-14:45 Thissessionwill discusshowto financehealthsystemswithtax revenues,and in particulartaxesonalcohol,tobaccoandsugar -sweetenedbeverages. It will discusstax policydesignoptions,theimplementationand enforcementof suchtaxes,and key politicaleconomyaspects.

5 The designand revenueraisingpotentialof healthtaxeswill be discussedalso in light of the challengesthat developingcountriesarefacingto furtherdeveloptheir : Thefastestwaytosuccess?Room2 15:00-16:00 Digitaltechnologyis revolutionisingthe operatingmodelsof tax administrations,and the supportneededtoimplementthem . Thissessionwill drawon key lessonsand examplesfromthe recentlypublishedreport,SupportingtheDig italisationofDevelopingCountryTaxAdminis trations, witha particularfocuson howsharingexperiencebetweenadministratio nsfits into the big pictureof tax sessionwill also introducethe OECD'snew DigitalTransformationMaturityModelas well as the multi -partnerInventoryof Tax Tax and Development Days16 February 2022 Overview of the sessionsOECD Tax and Development Days17 February 2022 Overview of the sessionsDevelopingCountriesandtheOECD/G2 0 InclusiveFrameworkonBEPS:OECDR eportforG20 FinanceMinistersandCentralBankGovernorsR oom 1 12:30-13.

6 30In 2021,the OECD reportedto the G20 on the progressmadeby developingcountriesthroughtheirparticipa tionin the OECD/G20 InclusiveFrameworkon reportconsidersthe prioritiesand capacitiesof developingcountriesand discussthe report smainfindingsand howthe OECD Official Development Assistance (ODA) Taxation Transparency Hub A new tool to increase the understanding of ODA taxationRoom 1 13:45-14:45 TheAddisAbabaActionAgendacommitteddonors to reviewingtheirpolicieson tax exemptionsondevelopmentassistance. Thissessionwill demonstratethe newOfficialDevelopmentAssistancetaxation transparencyhub,launchedin supportand trackthe Addiscommitment,the hubbringstogetherfor the first timethe policiesof participatingdevelopmentpartnerson ODAtaxation,to whatextentexemptionsare requested,and detailsof any policyreviews. The sessionwill alsodiscussthe UNguidelineson the negotiationof tax exemptionson governmentto governmentaid, implementation of the Two-Pillar Solution to address the tax challenges arising from the digitalisationof the economyRoom 1 15:00-16:00 The ImplementationPlanagreedin conjunctionwith the Statementon a Two -PillarSolutionto addressthe taxchallengesarisingfromthe digitalisationof the economypromises bespoketechnicalassistanceto supportdevelopingcountriesin all aspectsof implementation.

7 This sessionwill provideparticipantswith an overviewof the plansfor this capacitybuildingsupportincludingmultilat eraltraining,newknowledgeresources,bilat eralsupportand the roll out of inductionprogrammesfocusedon the implementationof PillarOneandTwo .Tax compliance and illicit financial flows in South Africa: Putting tax data to practiceRoom 2 12:30-13:30 Whilethe challengesof illicitfinancialflows(IFFs)are wellrecognised,thereis limitedanalysisandunderstandingof IFFsat a granularlevel . Thissessionwill discusskey findingsfroma joint projectbetweenthe OECDand SouthAfrica sNationalTreasury,with supportfromATAF,to addressthis lack of granularanalysis,and assesstax complianceand IFFsin SouthAfrica. Thisprojectrelieson newtaxpayerdatatoassessthe scaleof IFFsand analysepoliciesto combattax -relatedIFFs .Implementing effective solutions to address the VAT challenges of e-commerce growthRoom 2 13:45-14:45 Consumersacrossthe worldare increasinglyshoppingonlineand acrossborders,creatingconsiderablepressu reon ValueAddedTax (VAT).

8 This sessionwill discussthe RegionalVATD igitalToolkitsthat providedetailedguidancefor the implementationof a comprehensivestrategyto ensurethat VATis effectivelycollectedon e-commercesales,andthe possibilitiesfor technicalassistanceto supportdevelopingeconomiesin implementingthis statistics & trends in domestic resource mobilisationin the developing worldRoom 2 15:00-16:00 Statisticson tax revenueare the foundationfor analysisof tax and customspolicies. Comparableand reliablestatisticsare criticalto undertakesuchanalysisand to developbettertax policies. This sessionwill provideanoverviewof the workon the GlobalRevenueStatisticsDatabase,now covering110+countriesaroundtheworld; trendsin the mobilisationof tax and non- tax revenuesin Africa,Asiaand the Pacific,and LatinAmericaand the Caribbean,and plansto furtherdevelopthe workin the year ahead.