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.

7 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 . 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.

8 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). 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.

9 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.