read.oecd-ilibrary.org
Open in
urlscan Pro
151.101.131.10
Public Scan
URL:
https://read.oecd-ilibrary.org/en/events/2024/11/oecd-tax-certainty-day-2024.html
Submission: On December 22 via api from US — Scanned from US
Submission: On December 22 via api from US — Scanned from US
Form analysis
4 forms found in the DOMGET
<form class="cmp-tabs-list__search-form" method="get">
<button type="submit" disabled="" style="display: none;" aria-hidden="true"></button>
<div class="cmp-tabs-list__search-input-container">
<input class="js-tabs-list-search-input" type="search" name="search" placeholder="Search">
</div>
</form>
GET
<form class="cmp-tabs-list__search-form" method="get">
<button type="submit" disabled="" style="display: none;" aria-hidden="true"></button>
<div class="cmp-tabs-list__search-input-container">
<input class="js-tabs-list-search-input" type="search" name="search" placeholder="Search">
</div>
</form>
GET
<form class="cmp-tabs-list__search-form" method="get">
<button type="submit" disabled="" style="display: none;" aria-hidden="true"></button>
<div class="cmp-tabs-list__search-input-container">
<input class="js-tabs-list-search-input" type="search" name="search" placeholder="Search">
</div>
</form>
GET
<form class="cmp-tabs-list__search-form" method="get">
<button type="submit" disabled="" style="display: none;" aria-hidden="true"></button>
<div class="cmp-tabs-list__search-input-container">
<input class="js-tabs-list-search-input" type="search" name="search" placeholder="Search">
</div>
</form>
Text Content
Skip to main content OECD * Topics 1. Featured topics Agriculture and fisheries Climate change Development Digital Economy Education and skills Employment Environment Finance and investment Governance Health Industry, business and entrepreneurship Regional, rural and urban development Science, technology and innovation Society Taxation Trade Energy Nuclear energy Transport FEATURED TOPICS Artificial intelligence How to apply effective governance to harness the benefits of A.I. and mitigate its risks Climate mitigation and net-zero transition Analysis and insights for driving a rapid transition to net-zero while building resilience to physical climate impacts Development co-operation Standards and guidelines for development co-operation with concrete examples of their implementation Gender equality Policies on gender equality a driver of economic growth, democracy and social cohesion Global value and supply chains As the trend towards the international dispersion of certain value chain activities produces challenges, discover policies to meet these Tax transparency and international co-operation Enhanced transparency and exchange of information to put an end to bank secrecy and fight tax evasion and avoidance AGRICULTURE AND FISHERIES Agricultural policy monitoring Agricultural productivity and innovation Agricultural trade and markets Agriculture and sustainability Fisheries and aquaculture Food systems OECD standards for agriculture Explore agriculture and fisheries CLIMATE CHANGE Climate adaptation and resilience Climate mitigation and net-zero transition Finance and investment for climate goals Global co-operation on climate Green technology and innovation Explore climate change DEVELOPMENT Development co-operation Finance for sustainable development Global and regional development trends Governance and peace for development Human development and social inclusion Making critical minerals work for sustainability, growth, and development Official development assistance (ODA) Sustainable Development Goals (SDGs) Tax and development Urbanisation, infrastructure and development Explore development DIGITAL Artificial intelligence Communication infrastructure and services Data flows and governance Digital security Digital transformation Online safety and well-being Privacy and data protection Explore digital ECONOMY Competition Economic policy Economic surveillance Economy and society Financial markets Global trade and open markets Investment Productivity and long-term growth Sustainable economic growth Explore economy EDUCATION AND SKILLS Adult skills and work Education access, participation, and progression Education economic and social outcomes Education equity Education evaluation and quality assurance Education financing Education leadership Education organisation and governance Future of education and skills Learning environment Student performance (PISA) Teachers and educators Explore education and skills EMPLOYMENT Adult skills and work Employability Employment services Future of work Health and work Job quality Local employment and economic development Public employment and management Explore employment ENVIRONMENT Biodiversity, water and ecosystems Chemical safety and biosafety Environment, society and economy Environmental policies and evaluation Finance and investment for environmental goals Greening countries, regions and cities Pollution Resource efficiency and circular economy Explore environment FINANCE AND INVESTMENT Finance and investment for environmental goals Financial consumer protection, education and inclusion Financial markets Infrastructure Investment Pensions and insurance Responsible Business Conduct Subnational finance and investment Explore finance and investment GOVERNANCE Anti-corruption and integrity Corporate governance Digital government Government innovation Infrastructure Multi-level governance Public employment and management Public finance and budgets Public policymaking Public procurement Regulatory reform Trust and democracy Explore governance HEALTH Chronic diseases Digital health Health and work Health inequality and universal health coverage Health spending and financial sustainability Healthcare quality and outcomes Improving public health Pharmaceuticals and medical technologies The future of health systems Explore health INDUSTRY, BUSINESS AND ENTREPRENEURSHIP Anti-corruption and integrity Competition Corporate governance Global value and supply chains Industrial policy Industry sector analysis Responsible Business Conduct SMEs and entrepreneurship Sustainable, green, and inclusive business Tourism Explore industry, business and entrepreneurship REGIONAL, RURAL AND URBAN DEVELOPMENT Local employment and economic development Multi-level governance Regional development Rural development Subnational finance and investment Urban development and cities Explore regional, rural and urban development SCIENCE, TECHNOLOGY AND INNOVATION Chemical safety and biosafety Science policy Space economy Technology policy Explore science, technology and innovation SOCIETY Ageing Consumer policy Economy and society Gender equality Housing Inclusion and equality Migration Pensions and insurance Social policy Sustainable Development Goals (SDGs) Well-being and beyond GDP Youth Explore society TAXATION Base erosion and profit shifting (BEPS) Consumption taxes Cross-border and international tax Tax administration Tax and crime Tax and development Tax and the environment Tax policy Tax transparency and international co-operation Tax treaties Explore taxation TRADE Agricultural trade and markets Digital trade Export credits Global trade and open markets Global value and supply chains Illicit trade Inclusive trade Services trade Subsidies and government support Trade and sustainability Explore trade ENERGY Explore energy NUCLEAR ENERGY Explore nuclear energy TRANSPORT Explore transport Browse all topics FEATURED TOPICS Artificial intelligence How to apply effective governance to harness the benefits of A.I. and mitigate its risks Climate mitigation and net-zero transition Analysis and insights for driving a rapid transition to net-zero while building resilience to physical climate impacts Development co-operation Standards and guidelines for development co-operation with concrete examples of their implementation Gender equality Policies on gender equality a driver of economic growth, democracy and social cohesion Global value and supply chains As the trend towards the international dispersion of certain value chain activities produces challenges, discover policies to meet these Tax transparency and international co-operation Enhanced transparency and exchange of information to put an end to bank secrecy and fight tax evasion and avoidance AGRICULTURE AND FISHERIES Agricultural policy monitoring Agricultural productivity and innovation Agricultural trade and markets Agriculture and sustainability Fisheries and aquaculture Food systems OECD standards for agriculture Explore agriculture and fisheries CLIMATE CHANGE Climate adaptation and resilience Climate mitigation and net-zero transition Finance and investment for climate goals Global co-operation on climate Green technology and innovation Explore climate change DEVELOPMENT Development co-operation Finance for sustainable development Global and regional development trends Governance and peace for development Human development and social inclusion Making critical minerals work for sustainability, growth, and development Official development assistance (ODA) Sustainable Development Goals (SDGs) Tax and development Urbanisation, infrastructure and development Explore development DIGITAL Artificial intelligence Communication infrastructure and services Data flows and governance Digital security Digital transformation Online safety and well-being Privacy and data protection Explore digital ECONOMY Competition Economic policy Economic surveillance Economy and society Financial markets Global trade and open markets Investment Productivity and long-term growth Sustainable economic growth Explore economy EDUCATION AND SKILLS Adult skills and work Education access, participation, and progression Education economic and social outcomes Education equity Education evaluation and quality assurance Education financing Education leadership Education organisation and governance Future of education and skills Learning environment Student performance (PISA) Teachers and educators Explore education and skills EMPLOYMENT Adult skills and work Employability Employment services Future of work Health and work Job quality Local employment and economic development Public employment and management Explore employment ENVIRONMENT Biodiversity, water and ecosystems Chemical safety and biosafety Environment, society and economy Environmental policies and evaluation Finance and investment for environmental goals Greening countries, regions and cities Pollution Resource efficiency and circular economy Explore environment FINANCE AND INVESTMENT Finance and investment for environmental goals Financial consumer protection, education and inclusion Financial markets Infrastructure Investment Pensions and insurance Responsible Business Conduct Subnational finance and investment Explore finance and investment GOVERNANCE Anti-corruption and integrity Corporate governance Digital government Government innovation Infrastructure Multi-level governance Public employment and management Public finance and budgets Public policymaking Public procurement Regulatory reform Trust and democracy Explore governance HEALTH Chronic diseases Digital health Health and work Health inequality and universal health coverage Health spending and financial sustainability Healthcare quality and outcomes Improving public health Pharmaceuticals and medical technologies The future of health systems Explore health INDUSTRY, BUSINESS AND ENTREPRENEURSHIP Anti-corruption and integrity Competition Corporate governance Global value and supply chains Industrial policy Industry sector analysis Responsible Business Conduct SMEs and entrepreneurship Sustainable, green, and inclusive business Tourism Explore industry, business and entrepreneurship REGIONAL, RURAL AND URBAN DEVELOPMENT Local employment and economic development Multi-level governance Regional development Rural development Subnational finance and investment Urban development and cities Explore regional, rural and urban development SCIENCE, TECHNOLOGY AND INNOVATION Chemical safety and biosafety Science policy Space economy Technology policy Explore science, technology and innovation SOCIETY Ageing Consumer policy Economy and society Gender equality Housing Inclusion and equality Migration Pensions and insurance Social policy Sustainable Development Goals (SDGs) Well-being and beyond GDP Youth Explore society TAXATION Base erosion and profit shifting (BEPS) Consumption taxes Cross-border and international tax Tax administration Tax and crime Tax and development Tax and the environment Tax policy Tax transparency and international co-operation Tax treaties Explore taxation TRADE Agricultural trade and markets Digital trade Export credits Global trade and open markets Global value and supply chains Illicit trade Inclusive trade Services trade Subsidies and government support Trade and sustainability Explore trade ENERGY Explore energy NUCLEAR ENERGY Explore nuclear energy TRANSPORT Explore transport Browse all topics * Countries & regions 1. A - C 2. D - I 3. J - M 4. N - R 5. S - T 6. U - Z 7. Regional and global engagement * Afghanistan * Albania * Algeria * Andorra * Angola * Antigua and Barbuda * Argentina * Armenia * Australia * Austria * Azerbaijan * Bahamas * Bahrain * Bangladesh * Barbados * Belarus * Belgium * Belize * Benin * Bhutan * Bolivia * Bosnia and Herzegovina * Botswana * Brazil * Brunei Darussalam * Bulgaria * Burkina Faso * Burundi * Cabo Verde * Cambodia * Cameroon * Canada * Central African Republic * Chad * Chile * China (People's Republic of) * Colombia * Comoros * Congo * Costa Rica * Côte d’Ivoire * Croatia * Cuba * Cyprus * Czechia * Democratic People’s Republic of Korea * Democratic Republic of the Congo * Denmark * Djibouti * Dominica * Dominican Republic * Ecuador * Egypt * El Salvador * Equatorial Guinea * Eritrea * Estonia * Eswatini * Ethiopia * European Union * Fiji * Finland * France * Gabon * Gambia * Georgia * Germany * Ghana * Greece * Grenada * Guatemala * Guinea * Guinea-Bissau * Guyana * Haiti * Honduras * Hungary * Iceland * India * Indonesia * Iran * Iraq * Ireland * Israel * Italy * Jamaica * Japan * Jordan * Kazakhstan * Kenya * Kiribati * Korea * Kuwait * Kyrgyzstan * Lao People’s Democratic Republic * Latvia * Lebanon * Lesotho * Liberia * Libya * Liechtenstein * Lithuania * Luxembourg * Madagascar * Malawi * Malaysia * Maldives * Mali * Malta * Marshall Islands * Mauritania * Mauritius * Mexico * Micronesia * Moldova * Monaco * Mongolia * Montenegro * Morocco * Mozambique * Myanmar * Namibia * Nauru * Nepal * Netherlands * New Zealand * Nicaragua * Niger * Nigeria * Norway * Oman * Pakistan * Palau * Panama * Papua New Guinea * Paraguay * Peru * Philippines * Poland * Portugal * Qatar * Republic of North Macedonia * Romania * Russia * Rwanda * Saint Kitts and Nevis * Saint Lucia * Saint Vincent and the Grenadines * Samoa * San Marino * Sao Tome and Principe * Saudi Arabia * Senegal * Serbia * Seychelles * Sierra Leone * Singapore * Slovak Republic * Slovenia * Solomon Islands * Somalia * South Africa * South Sudan * Spain * Sri Lanka * Sudan * Suriname * Sweden * Switzerland * Syrian Arab Republic * Tajikistan * Tanzania * Thailand * Timor-Leste * Togo * Tonga * Trinidad and Tobago * Tunisia * Türkiye * Turkmenistan * Tuvalu * Uganda * Ukraine * United Arab Emirates * United Kingdom * United States * Uruguay * Uzbekistan * Vanuatu * Venezuela * Viet Nam * Yemen * Zambia * Zimbabwe COUNTRIES A - C * Afghanistan * Albania * Algeria * Andorra * Angola * Antigua and Barbuda * Argentina * Armenia * Australia * Austria * Azerbaijan * Bahamas * Bahrain * Bangladesh * Barbados * Belarus * Belgium * Belize * Benin * Bhutan * Bolivia * Bosnia and Herzegovina * Botswana * Brazil * Brunei Darussalam * Bulgaria * Burkina Faso * Burundi * Cabo Verde * Cambodia * Cameroon * Canada * Central African Republic * Chad * Chile * China (People's Republic of) * Colombia * Comoros * Congo * Costa Rica * Côte d’Ivoire * Croatia * Cuba * Cyprus * Czechia COUNTRIES D - I * Democratic People’s Republic of Korea * Democratic Republic of the Congo * Denmark * Djibouti * Dominica * Dominican Republic * Ecuador * Egypt * El Salvador * Equatorial Guinea * Eritrea * Estonia * Eswatini * Ethiopia * European Union * Fiji * Finland * France * Gabon * Gambia * Georgia * Germany * Ghana * Greece * Grenada * Guatemala * Guinea * Guinea-Bissau * Guyana * Haiti * Honduras * Hungary * Iceland * India * Indonesia * Iran * Iraq * Ireland * Israel * Italy COUNTRIES J - M * Jamaica * Japan * Jordan * Kazakhstan * Kenya * Kiribati * Korea * Kuwait * Kyrgyzstan * Lao People’s Democratic Republic * Latvia * Lebanon * Lesotho * Liberia * Libya * Liechtenstein * Lithuania * Luxembourg * Madagascar * Malawi * Malaysia * Maldives * Mali * Malta * Marshall Islands * Mauritania * Mauritius * Mexico * Micronesia * Moldova * Monaco * Mongolia * Montenegro * Morocco * Mozambique * Myanmar COUNTRIES N - R * Namibia * Nauru * Nepal * Netherlands * New Zealand * Nicaragua * Niger * Nigeria * Norway * Oman * Pakistan * Palau * Panama * Papua New Guinea * Paraguay * Peru * Philippines * Poland * Portugal * Qatar * Republic of North Macedonia * Romania * Russia * Rwanda COUNTRIES S - T * Saint Kitts and Nevis * Saint Lucia * Saint Vincent and the Grenadines * Samoa * San Marino * Sao Tome and Principe * Saudi Arabia * Senegal * Serbia * Seychelles * Sierra Leone * Singapore * Slovak Republic * Slovenia * Solomon Islands * Somalia * South Africa * South Sudan * Spain * Sri Lanka * Sudan * Suriname * Sweden * Switzerland * Syrian Arab Republic * Tajikistan * Tanzania * Thailand * Timor-Leste * Togo * Tonga * Trinidad and Tobago * Tunisia * Türkiye * Turkmenistan * Tuvalu COUNTRIES U - Z * Uganda * Ukraine * United Arab Emirates * United Kingdom * United States * Uruguay * Uzbekistan * Vanuatu * Venezuela * Viet Nam * Yemen * Zambia * Zimbabwe REGIONAL AND GLOBAL ENGAGEMENT Africa Eurasia Latin America Middle East and North Africa Southeast Asia South East Europe Browse all countries & regions COUNTRIES 1. A - C 2. D - I 3. J - M 4. N - R 5. S - T 6. U - Z COUNTRIES A - C * Afghanistan * Albania * Algeria * Andorra * Angola * Antigua and Barbuda * Argentina * Armenia * Australia * Austria * Azerbaijan * Bahamas * Bahrain * Bangladesh * Barbados * Belarus * Belgium * Belize * Benin * Bhutan * Bolivia * Bosnia and Herzegovina * Botswana * Brazil * Brunei Darussalam * Bulgaria * Burkina Faso * Burundi * Cabo Verde * Cambodia * Cameroon * Canada * Central African Republic * Chad * Chile * China (People's Republic of) * Colombia * Comoros * Congo * Costa Rica * Côte d’Ivoire * Croatia * Cuba * Cyprus * Czechia COUNTRIES D - I * Democratic People’s Republic of Korea * Democratic Republic of the Congo * Denmark * Djibouti * Dominica * Dominican Republic * Ecuador * Egypt * El Salvador * Equatorial Guinea * Eritrea * Estonia * Eswatini * Ethiopia * European Union * Fiji * Finland * France * Gabon * Gambia * Georgia * Germany * Ghana * Greece * Grenada * Guatemala * Guinea * Guinea-Bissau * Guyana * Haiti * Honduras * Hungary * Iceland * India * Indonesia * Iran * Iraq * Ireland * Israel * Italy COUNTRIES J - M * Jamaica * Japan * Jordan * Kazakhstan * Kenya * Kiribati * Korea * Kuwait * Kyrgyzstan * Lao People’s Democratic Republic * Latvia * Lebanon * Lesotho * Liberia * Libya * Liechtenstein * Lithuania * Luxembourg * Madagascar * Malawi * Malaysia * Maldives * Mali * Malta * Marshall Islands * Mauritania * Mauritius * Mexico * Micronesia * Moldova * Monaco * Mongolia * Montenegro * Morocco * Mozambique * Myanmar COUNTRIES N - R * Namibia * Nauru * Nepal * Netherlands * New Zealand * Nicaragua * Niger * Nigeria * Norway * Oman * Pakistan * Palau * Panama * Papua New Guinea * Paraguay * Peru * Philippines * Poland * Portugal * Qatar * Republic of North Macedonia * Romania * Russia * Rwanda COUNTRIES S - T * Saint Kitts and Nevis * Saint Lucia * Saint Vincent and the Grenadines * Samoa * San Marino * Sao Tome and Principe * Saudi Arabia * Senegal * Serbia * Seychelles * Sierra Leone * Singapore * Slovak Republic * Slovenia * Solomon Islands * Somalia * South Africa * South Sudan * Spain * Sri Lanka * Sudan * Suriname * Sweden * Switzerland * Syrian Arab Republic * Tajikistan * Tanzania * Thailand * Timor-Leste * Togo * Tonga * Trinidad and Tobago * Tunisia * Türkiye * Turkmenistan * Tuvalu COUNTRIES U - Z * Uganda * Ukraine * United Arab Emirates * United Kingdom * United States * Uruguay * Uzbekistan * Vanuatu * Venezuela * Viet Nam * Yemen * Zambia * Zimbabwe * Afghanistan * Albania * Algeria * Andorra * Angola * Antigua and Barbuda * Argentina * Armenia * Australia * Austria * Azerbaijan * Bahamas * Bahrain * Bangladesh * Barbados * Belarus * Belgium * Belize * Benin * Bhutan * Bolivia * Bosnia and Herzegovina * Botswana * Brazil * Brunei Darussalam * Bulgaria * Burkina Faso * Burundi * Cabo Verde * Cambodia * Cameroon * Canada * Central African Republic * Chad * Chile * China (People's Republic of) * Colombia * Comoros * Congo * Costa Rica * Côte d’Ivoire * Croatia * Cuba * Cyprus * Czechia * Democratic People’s Republic of Korea * Democratic Republic of the Congo * Denmark * Djibouti * Dominica * Dominican Republic * Ecuador * Egypt * El Salvador * Equatorial Guinea * Eritrea * Estonia * Eswatini * Ethiopia * European Union * Fiji * Finland * France * Gabon * Gambia * Georgia * Germany * Ghana * Greece * Grenada * Guatemala * Guinea * Guinea-Bissau * Guyana * Haiti * Honduras * Hungary * Iceland * India * Indonesia * Iran * Iraq * Ireland * Israel * Italy * Jamaica * Japan * Jordan * Kazakhstan * Kenya * Kiribati * Korea * Kuwait * Kyrgyzstan * Lao People’s Democratic Republic * Latvia * Lebanon * Lesotho * Liberia * Libya * Liechtenstein * Lithuania * Luxembourg * Madagascar * Malawi * Malaysia * Maldives * Mali * Malta * Marshall Islands * Mauritania * Mauritius * Mexico * Micronesia * Moldova * Monaco * Mongolia * Montenegro * Morocco * Mozambique * Myanmar * Namibia * Nauru * Nepal * Netherlands * New Zealand * Nicaragua * Niger * Nigeria * Norway * Oman * Pakistan * Palau * Panama * Papua New Guinea * Paraguay * Peru * Philippines * Poland * Portugal * Qatar * Republic of North Macedonia * Romania * Russia * Rwanda * Saint Kitts and Nevis * Saint Lucia * Saint Vincent and the Grenadines * Samoa * San Marino * Sao Tome and Principe * Saudi Arabia * Senegal * Serbia * Seychelles * Sierra Leone * Singapore * Slovak Republic * Slovenia * Solomon Islands * Somalia * South Africa * South Sudan * Spain * Sri Lanka * Sudan * Suriname * Sweden * Switzerland * Syrian Arab Republic * Tajikistan * Tanzania * Thailand * Timor-Leste * Togo * Tonga * Trinidad and Tobago * Tunisia * Türkiye * Turkmenistan * Tuvalu * Uganda * Ukraine * United Arab Emirates * United Kingdom * United States * Uruguay * Uzbekistan * Vanuatu * Venezuela * Viet Nam * Yemen * Zambia * Zimbabwe REGIONAL AND GLOBAL ENGAGEMENT Africa Eurasia Latin America Middle East and North Africa Southeast Asia South East Europe Browse all countries & regions * Publications PUBLICATIONS Browse all publications PUBLICATIONS Reports and research papers Research and working papers with deep dives and findings Policy papers and briefs Policy recommendations and case studies FEATURED PUBLICATIONS OECD Economic Outlook 2024 Resilience in uncertain times Do Adults Have the Skills They Need to Thrive in a Changing World? Survey of Adult Skills 2023 * Data DATA Browse all data DATA Key Indicators Interactive charts and country comparison Dashboards Track progress with interactive charts of several key statistics Methods International statistical standards, manuals, handbooks and more Insights Data analysis and visualisations Tools Interact with policy simulators and indexes for data analysis OECD Data explorer Find, understand, and use the data you need FEATURED DATA Climate action dashboard Country-level progress in combatting climate change Inflation (CPI) Inflation rates and their impact explained * News & Events NEWS & EVENTS Explore news and events NEWS & EVENTS Newsroom Discover our latest press releases and media resources Events See our list of events and register to attend Blogs, videos & podcasts Read the latest insights FEATURED EVENTS How can generative AI boost productivity in all places? The role of local policies 18 December 2025 OECD Competition Open Day 26 February * About ABOUT OECD ABOUT About the organisation How we work OECD Secretary-General Organisational structure Members and partners OECD and G7, G20, APEC ENGAGE WITH US Newsroom Events Networks WORK WITH US Careers Internships Young associates Procurement at the OECD Login on your MyOECD account Search English en * English * Cette page n'est pas disponible en Français Open menu Close OECD back Close menu * Topics 1. Featured topics Agriculture and fisheries Climate change Development Digital Economy Education and skills Employment Environment Finance and investment Governance Health Industry, business and entrepreneurship Regional, rural and urban development Science, technology and innovation Society Taxation Trade Energy Nuclear energy Transport FEATURED TOPICS Artificial intelligence How to apply effective governance to harness the benefits of A.I. and mitigate its risks Climate mitigation and net-zero transition Analysis and insights for driving a rapid transition to net-zero while building resilience to physical climate impacts Development co-operation Standards and guidelines for development co-operation with concrete examples of their implementation Gender equality Policies on gender equality a driver of economic growth, democracy and social cohesion Global value and supply chains As the trend towards the international dispersion of certain value chain activities produces challenges, discover policies to meet these Tax transparency and international co-operation Enhanced transparency and exchange of information to put an end to bank secrecy and fight tax evasion and avoidance AGRICULTURE AND FISHERIES Agricultural policy monitoring Agricultural productivity and innovation Agricultural trade and markets Agriculture and sustainability Fisheries and aquaculture Food systems OECD standards for agriculture Explore agriculture and fisheries CLIMATE CHANGE Climate adaptation and resilience Climate mitigation and net-zero transition Finance and investment for climate goals Global co-operation on climate Green technology and innovation Explore climate change DEVELOPMENT Development co-operation Finance for sustainable development Global and regional development trends Governance and peace for development Human development and social inclusion Making critical minerals work for sustainability, growth, and development Official development assistance (ODA) Sustainable Development Goals (SDGs) Tax and development Urbanisation, infrastructure and development Explore development DIGITAL Artificial intelligence Communication infrastructure and services Data flows and governance Digital security Digital transformation Online safety and well-being Privacy and data protection Explore digital ECONOMY Competition Economic policy Economic surveillance Economy and society Financial markets Global trade and open markets Investment Productivity and long-term growth Sustainable economic growth Explore economy EDUCATION AND SKILLS Adult skills and work Education access, participation, and progression Education economic and social outcomes Education equity Education evaluation and quality assurance Education financing Education leadership Education organisation and governance Future of education and skills Learning environment Student performance (PISA) Teachers and educators Explore education and skills EMPLOYMENT Adult skills and work Employability Employment services Future of work Health and work Job quality Local employment and economic development Public employment and management Explore employment ENVIRONMENT Biodiversity, water and ecosystems Chemical safety and biosafety Environment, society and economy Environmental policies and evaluation Finance and investment for environmental goals Greening countries, regions and cities Pollution Resource efficiency and circular economy Explore environment FINANCE AND INVESTMENT Finance and investment for environmental goals Financial consumer protection, education and inclusion Financial markets Infrastructure Investment Pensions and insurance Responsible Business Conduct Subnational finance and investment Explore finance and investment GOVERNANCE Anti-corruption and integrity Corporate governance Digital government Government innovation Infrastructure Multi-level governance Public employment and management Public finance and budgets Public policymaking Public procurement Regulatory reform Trust and democracy Explore governance HEALTH Chronic diseases Digital health Health and work Health inequality and universal health coverage Health spending and financial sustainability Healthcare quality and outcomes Improving public health Pharmaceuticals and medical technologies The future of health systems Explore health INDUSTRY, BUSINESS AND ENTREPRENEURSHIP Anti-corruption and integrity Competition Corporate governance Global value and supply chains Industrial policy Industry sector analysis Responsible Business Conduct SMEs and entrepreneurship Sustainable, green, and inclusive business Tourism Explore industry, business and entrepreneurship REGIONAL, RURAL AND URBAN DEVELOPMENT Local employment and economic development Multi-level governance Regional development Rural development Subnational finance and investment Urban development and cities Explore regional, rural and urban development SCIENCE, TECHNOLOGY AND INNOVATION Chemical safety and biosafety Science policy Space economy Technology policy Explore science, technology and innovation SOCIETY Ageing Consumer policy Economy and society Gender equality Housing Inclusion and equality Migration Pensions and insurance Social policy Sustainable Development Goals (SDGs) Well-being and beyond GDP Youth Explore society TAXATION Base erosion and profit shifting (BEPS) Consumption taxes Cross-border and international tax Tax administration Tax and crime Tax and development Tax and the environment Tax policy Tax transparency and international co-operation Tax treaties Explore taxation TRADE Agricultural trade and markets Digital trade Export credits Global trade and open markets Global value and supply chains Illicit trade Inclusive trade Services trade Subsidies and government support Trade and sustainability Explore trade ENERGY Explore energy NUCLEAR ENERGY Explore nuclear energy TRANSPORT Explore transport Browse all topics FEATURED TOPICS Artificial intelligence How to apply effective governance to harness the benefits of A.I. and mitigate its risks Climate mitigation and net-zero transition Analysis and insights for driving a rapid transition to net-zero while building resilience to physical climate impacts Development co-operation Standards and guidelines for development co-operation with concrete examples of their implementation Gender equality Policies on gender equality a driver of economic growth, democracy and social cohesion Global value and supply chains As the trend towards the international dispersion of certain value chain activities produces challenges, discover policies to meet these Tax transparency and international co-operation Enhanced transparency and exchange of information to put an end to bank secrecy and fight tax evasion and avoidance AGRICULTURE AND FISHERIES Agricultural policy monitoring Agricultural productivity and innovation Agricultural trade and markets Agriculture and sustainability Fisheries and aquaculture Food systems OECD standards for agriculture Explore agriculture and fisheries CLIMATE CHANGE Climate adaptation and resilience Climate mitigation and net-zero transition Finance and investment for climate goals Global co-operation on climate Green technology and innovation Explore climate change DEVELOPMENT Development co-operation Finance for sustainable development Global and regional development trends Governance and peace for development Human development and social inclusion Making critical minerals work for sustainability, growth, and development Official development assistance (ODA) Sustainable Development Goals (SDGs) Tax and development Urbanisation, infrastructure and development Explore development DIGITAL Artificial intelligence Communication infrastructure and services Data flows and governance Digital security Digital transformation Online safety and well-being Privacy and data protection Explore digital ECONOMY Competition Economic policy Economic surveillance Economy and society Financial markets Global trade and open markets Investment Productivity and long-term growth Sustainable economic growth Explore economy EDUCATION AND SKILLS Adult skills and work Education access, participation, and progression Education economic and social outcomes Education equity Education evaluation and quality assurance Education financing Education leadership Education organisation and governance Future of education and skills Learning environment Student performance (PISA) Teachers and educators Explore education and skills EMPLOYMENT Adult skills and work Employability Employment services Future of work Health and work Job quality Local employment and economic development Public employment and management Explore employment ENVIRONMENT Biodiversity, water and ecosystems Chemical safety and biosafety Environment, society and economy Environmental policies and evaluation Finance and investment for environmental goals Greening countries, regions and cities Pollution Resource efficiency and circular economy Explore environment FINANCE AND INVESTMENT Finance and investment for environmental goals Financial consumer protection, education and inclusion Financial markets Infrastructure Investment Pensions and insurance Responsible Business Conduct Subnational finance and investment Explore finance and investment GOVERNANCE Anti-corruption and integrity Corporate governance Digital government Government innovation Infrastructure Multi-level governance Public employment and management Public finance and budgets Public policymaking Public procurement Regulatory reform Trust and democracy Explore governance HEALTH Chronic diseases Digital health Health and work Health inequality and universal health coverage Health spending and financial sustainability Healthcare quality and outcomes Improving public health Pharmaceuticals and medical technologies The future of health systems Explore health INDUSTRY, BUSINESS AND ENTREPRENEURSHIP Anti-corruption and integrity Competition Corporate governance Global value and supply chains Industrial policy Industry sector analysis Responsible Business Conduct SMEs and entrepreneurship Sustainable, green, and inclusive business Tourism Explore industry, business and entrepreneurship REGIONAL, RURAL AND URBAN DEVELOPMENT Local employment and economic development Multi-level governance Regional development Rural development Subnational finance and investment Urban development and cities Explore regional, rural and urban development SCIENCE, TECHNOLOGY AND INNOVATION Chemical safety and biosafety Science policy Space economy Technology policy Explore science, technology and innovation SOCIETY Ageing Consumer policy Economy and society Gender equality Housing Inclusion and equality Migration Pensions and insurance Social policy Sustainable Development Goals (SDGs) Well-being and beyond GDP Youth Explore society TAXATION Base erosion and profit shifting (BEPS) Consumption taxes Cross-border and international tax Tax administration Tax and crime Tax and development Tax and the environment Tax policy Tax transparency and international co-operation Tax treaties Explore taxation TRADE Agricultural trade and markets Digital trade Export credits Global trade and open markets Global value and supply chains Illicit trade Inclusive trade Services trade Subsidies and government support Trade and sustainability Explore trade ENERGY Explore energy NUCLEAR ENERGY Explore nuclear energy TRANSPORT Explore transport Browse all topics * Countries & regions 1. A - C 2. D - I 3. J - M 4. N - R 5. S - T 6. U - Z 7. Regional and global engagement * Afghanistan * Albania * Algeria * Andorra * Angola * Antigua and Barbuda * Argentina * Armenia * Australia * Austria * Azerbaijan * Bahamas * Bahrain * Bangladesh * Barbados * Belarus * Belgium * Belize * Benin * Bhutan * Bolivia * Bosnia and Herzegovina * Botswana * Brazil * Brunei Darussalam * Bulgaria * Burkina Faso * Burundi * Cabo Verde * Cambodia * Cameroon * Canada * Central African Republic * Chad * Chile * China (People's Republic of) * Colombia * Comoros * Congo * Costa Rica * Côte d’Ivoire * Croatia * Cuba * Cyprus * Czechia * Democratic People’s Republic of Korea * Democratic Republic of the Congo * Denmark * Djibouti * Dominica * Dominican Republic * Ecuador * Egypt * El Salvador * Equatorial Guinea * Eritrea * Estonia * Eswatini * Ethiopia * European Union * Fiji * Finland * France * Gabon * Gambia * Georgia * Germany * Ghana * Greece * Grenada * Guatemala * Guinea * Guinea-Bissau * Guyana * Haiti * Honduras * Hungary * Iceland * India * Indonesia * Iran * Iraq * Ireland * Israel * Italy * Jamaica * Japan * Jordan * Kazakhstan * Kenya * Kiribati * Korea * Kuwait * Kyrgyzstan * Lao People’s Democratic Republic * Latvia * Lebanon * Lesotho * Liberia * Libya * Liechtenstein * Lithuania * Luxembourg * Madagascar * Malawi * Malaysia * Maldives * Mali * Malta * Marshall Islands * Mauritania * Mauritius * Mexico * Micronesia * Moldova * Monaco * Mongolia * Montenegro * Morocco * Mozambique * Myanmar * Namibia * Nauru * Nepal * Netherlands * New Zealand * Nicaragua * Niger * Nigeria * Norway * Oman * Pakistan * Palau * Panama * Papua New Guinea * Paraguay * Peru * Philippines * Poland * Portugal * Qatar * Republic of North Macedonia * Romania * Russia * Rwanda * Saint Kitts and Nevis * Saint Lucia * Saint Vincent and the Grenadines * Samoa * San Marino * Sao Tome and Principe * Saudi Arabia * Senegal * Serbia * Seychelles * Sierra Leone * Singapore * Slovak Republic * Slovenia * Solomon Islands * Somalia * South Africa * South Sudan * Spain * Sri Lanka * Sudan * Suriname * Sweden * Switzerland * Syrian Arab Republic * Tajikistan * Tanzania * Thailand * Timor-Leste * Togo * Tonga * Trinidad and Tobago * Tunisia * Türkiye * Turkmenistan * Tuvalu * Uganda * Ukraine * United Arab Emirates * United Kingdom * United States * Uruguay * Uzbekistan * Vanuatu * Venezuela * Viet Nam * Yemen * Zambia * Zimbabwe COUNTRIES A - C * Afghanistan * Albania * Algeria * Andorra * Angola * Antigua and Barbuda * Argentina * Armenia * Australia * Austria * Azerbaijan * Bahamas * Bahrain * Bangladesh * Barbados * Belarus * Belgium * Belize * Benin * Bhutan * Bolivia * Bosnia and Herzegovina * Botswana * Brazil * Brunei Darussalam * Bulgaria * Burkina Faso * Burundi * Cabo Verde * Cambodia * Cameroon * Canada * Central African Republic * Chad * Chile * China (People's Republic of) * Colombia * Comoros * Congo * Costa Rica * Côte d’Ivoire * Croatia * Cuba * Cyprus * Czechia COUNTRIES D - I * Democratic People’s Republic of Korea * Democratic Republic of the Congo * Denmark * Djibouti * Dominica * Dominican Republic * Ecuador * Egypt * El Salvador * Equatorial Guinea * Eritrea * Estonia * Eswatini * Ethiopia * European Union * Fiji * Finland * France * Gabon * Gambia * Georgia * Germany * Ghana * Greece * Grenada * Guatemala * Guinea * Guinea-Bissau * Guyana * Haiti * Honduras * Hungary * Iceland * India * Indonesia * Iran * Iraq * Ireland * Israel * Italy COUNTRIES J - M * Jamaica * Japan * Jordan * Kazakhstan * Kenya * Kiribati * Korea * Kuwait * Kyrgyzstan * Lao People’s Democratic Republic * Latvia * Lebanon * Lesotho * Liberia * Libya * Liechtenstein * Lithuania * Luxembourg * Madagascar * Malawi * Malaysia * Maldives * Mali * Malta * Marshall Islands * Mauritania * Mauritius * Mexico * Micronesia * Moldova * Monaco * Mongolia * Montenegro * Morocco * Mozambique * Myanmar COUNTRIES N - R * Namibia * Nauru * Nepal * Netherlands * New Zealand * Nicaragua * Niger * Nigeria * Norway * Oman * Pakistan * Palau * Panama * Papua New Guinea * Paraguay * Peru * Philippines * Poland * Portugal * Qatar * Republic of North Macedonia * Romania * Russia * Rwanda COUNTRIES S - T * Saint Kitts and Nevis * Saint Lucia * Saint Vincent and the Grenadines * Samoa * San Marino * Sao Tome and Principe * Saudi Arabia * Senegal * Serbia * Seychelles * Sierra Leone * Singapore * Slovak Republic * Slovenia * Solomon Islands * Somalia * South Africa * South Sudan * Spain * Sri Lanka * Sudan * Suriname * Sweden * Switzerland * Syrian Arab Republic * Tajikistan * Tanzania * Thailand * Timor-Leste * Togo * Tonga * Trinidad and Tobago * Tunisia * Türkiye * Turkmenistan * Tuvalu COUNTRIES U - Z * Uganda * Ukraine * United Arab Emirates * United Kingdom * United States * Uruguay * Uzbekistan * Vanuatu * Venezuela * Viet Nam * Yemen * Zambia * Zimbabwe REGIONAL AND GLOBAL ENGAGEMENT Africa Eurasia Latin America Middle East and North Africa Southeast Asia South East Europe Browse all countries & regions COUNTRIES 1. A - C 2. D - I 3. J - M 4. N - R 5. S - T 6. U - Z COUNTRIES A - C * Afghanistan * Albania * Algeria * Andorra * Angola * Antigua and Barbuda * Argentina * Armenia * Australia * Austria * Azerbaijan * Bahamas * Bahrain * Bangladesh * Barbados * Belarus * Belgium * Belize * Benin * Bhutan * Bolivia * Bosnia and Herzegovina * Botswana * Brazil * Brunei Darussalam * Bulgaria * Burkina Faso * Burundi * Cabo Verde * Cambodia * Cameroon * Canada * Central African Republic * Chad * Chile * China (People's Republic of) * Colombia * Comoros * Congo * Costa Rica * Côte d’Ivoire * Croatia * Cuba * Cyprus * Czechia COUNTRIES D - I * Democratic People’s Republic of Korea * Democratic Republic of the Congo * Denmark * Djibouti * Dominica * Dominican Republic * Ecuador * Egypt * El Salvador * Equatorial Guinea * Eritrea * Estonia * Eswatini * Ethiopia * European Union * Fiji * Finland * France * Gabon * Gambia * Georgia * Germany * Ghana * Greece * Grenada * Guatemala * Guinea * Guinea-Bissau * Guyana * Haiti * Honduras * Hungary * Iceland * India * Indonesia * Iran * Iraq * Ireland * Israel * Italy COUNTRIES J - M * Jamaica * Japan * Jordan * Kazakhstan * Kenya * Kiribati * Korea * Kuwait * Kyrgyzstan * Lao People’s Democratic Republic * Latvia * Lebanon * Lesotho * Liberia * Libya * Liechtenstein * Lithuania * Luxembourg * Madagascar * Malawi * Malaysia * Maldives * Mali * Malta * Marshall Islands * Mauritania * Mauritius * Mexico * Micronesia * Moldova * Monaco * Mongolia * Montenegro * Morocco * Mozambique * Myanmar COUNTRIES N - R * Namibia * Nauru * Nepal * Netherlands * New Zealand * Nicaragua * Niger * Nigeria * Norway * Oman * Pakistan * Palau * Panama * Papua New Guinea * Paraguay * Peru * Philippines * Poland * Portugal * Qatar * Republic of North Macedonia * Romania * Russia * Rwanda COUNTRIES S - T * Saint Kitts and Nevis * Saint Lucia * Saint Vincent and the Grenadines * Samoa * San Marino * Sao Tome and Principe * Saudi Arabia * Senegal * Serbia * Seychelles * Sierra Leone * Singapore * Slovak Republic * Slovenia * Solomon Islands * Somalia * South Africa * South Sudan * Spain * Sri Lanka * Sudan * Suriname * Sweden * Switzerland * Syrian Arab Republic * Tajikistan * Tanzania * Thailand * Timor-Leste * Togo * Tonga * Trinidad and Tobago * Tunisia * Türkiye * Turkmenistan * Tuvalu COUNTRIES U - Z * Uganda * Ukraine * United Arab Emirates * United Kingdom * United States * Uruguay * Uzbekistan * Vanuatu * Venezuela * Viet Nam * Yemen * Zambia * Zimbabwe * Afghanistan * Albania * Algeria * Andorra * Angola * Antigua and Barbuda * Argentina * Armenia * Australia * Austria * Azerbaijan * Bahamas * Bahrain * Bangladesh * Barbados * Belarus * Belgium * Belize * Benin * Bhutan * Bolivia * Bosnia and Herzegovina * Botswana * Brazil * Brunei Darussalam * Bulgaria * Burkina Faso * Burundi * Cabo Verde * Cambodia * Cameroon * Canada * Central African Republic * Chad * Chile * China (People's Republic of) * Colombia * Comoros * Congo * Costa Rica * Côte d’Ivoire * Croatia * Cuba * Cyprus * Czechia * Democratic People’s Republic of Korea * Democratic Republic of the Congo * Denmark * Djibouti * Dominica * Dominican Republic * Ecuador * Egypt * El Salvador * Equatorial Guinea * Eritrea * Estonia * Eswatini * Ethiopia * European Union * Fiji * Finland * France * Gabon * Gambia * Georgia * Germany * Ghana * Greece * Grenada * Guatemala * Guinea * Guinea-Bissau * Guyana * Haiti * Honduras * Hungary * Iceland * India * Indonesia * Iran * Iraq * Ireland * Israel * Italy * Jamaica * Japan * Jordan * Kazakhstan * Kenya * Kiribati * Korea * Kuwait * Kyrgyzstan * Lao People’s Democratic Republic * Latvia * Lebanon * Lesotho * Liberia * Libya * Liechtenstein * Lithuania * Luxembourg * Madagascar * Malawi * Malaysia * Maldives * Mali * Malta * Marshall Islands * Mauritania * Mauritius * Mexico * Micronesia * Moldova * Monaco * Mongolia * Montenegro * Morocco * Mozambique * Myanmar * Namibia * Nauru * Nepal * Netherlands * New Zealand * Nicaragua * Niger * Nigeria * Norway * Oman * Pakistan * Palau * Panama * Papua New Guinea * Paraguay * Peru * Philippines * Poland * Portugal * Qatar * Republic of North Macedonia * Romania * Russia * Rwanda * Saint Kitts and Nevis * Saint Lucia * Saint Vincent and the Grenadines * Samoa * San Marino * Sao Tome and Principe * Saudi Arabia * Senegal * Serbia * Seychelles * Sierra Leone * Singapore * Slovak Republic * Slovenia * Solomon Islands * Somalia * South Africa * South Sudan * Spain * Sri Lanka * Sudan * Suriname * Sweden * Switzerland * Syrian Arab Republic * Tajikistan * Tanzania * Thailand * Timor-Leste * Togo * Tonga * Trinidad and Tobago * Tunisia * Türkiye * Turkmenistan * Tuvalu * Uganda * Ukraine * United Arab Emirates * United Kingdom * United States * Uruguay * Uzbekistan * Vanuatu * Venezuela * Viet Nam * Yemen * Zambia * Zimbabwe REGIONAL AND GLOBAL ENGAGEMENT Africa Eurasia Latin America Middle East and North Africa Southeast Asia South East Europe Browse all countries & regions * Publications PUBLICATIONS Browse all publications PUBLICATIONS Reports and research papers Research and working papers with deep dives and findings Policy papers and briefs Policy recommendations and case studies FEATURED PUBLICATIONS OECD Economic Outlook 2024 Resilience in uncertain times Do Adults Have the Skills They Need to Thrive in a Changing World? Survey of Adult Skills 2023 * Data DATA Browse all data DATA Key Indicators Interactive charts and country comparison Dashboards Track progress with interactive charts of several key statistics Methods International statistical standards, manuals, handbooks and more Insights Data analysis and visualisations Tools Interact with policy simulators and indexes for data analysis OECD Data explorer Find, understand, and use the data you need FEATURED DATA Climate action dashboard Country-level progress in combatting climate change Inflation (CPI) Inflation rates and their impact explained * News & Events NEWS & EVENTS Explore news and events NEWS & EVENTS Newsroom Discover our latest press releases and media resources Events See our list of events and register to attend Blogs, videos & podcasts Read the latest insights FEATURED EVENTS How can generative AI boost productivity in all places? The role of local policies 18 December 2025 OECD Competition Open Day 26 February * About ABOUT OECD ABOUT About the organisation How we work OECD Secretary-General Organisational structure Members and partners OECD and G7, G20, APEC ENGAGE WITH US Newsroom Events Networks WORK WITH US Careers Internships Young associates Procurement at the OECD Close menu 1. OECD 2. Events 3. OECD Tax Certainty Day 2024 OECD TAX CERTAINTY DAY 2024 Date 15 November 2024 Time 08:00-11:15 (CET) Location Virtual Share Facebook Twitter LinkedIn * About * Replay * Agenda * 2023 MAP & APA Awards * Registration * Further information horizontal-scroll-left horizontal-scroll-right ABOUT As recognised by G20 Ministers, maintaining and enhancing tax certainty benefits taxpayers and tax administrations alike and is key in promoting investment, jobs and growth. This is particularly important and challenging against the backdrop of the economic effects of a pandemic, despite which tax administrations and taxpayers are undertaking immense efforts to move forward with the tax certainty agenda. Enhancing tax certainty is one of the main priorities of the OECD Forum on Tax Administration which brings together more than 50 advanced and emerging tax administrations. This event allows tax policymakers, tax administrations, business representatives, and other stakeholders to assess the tax certainty agenda and work towards further improvements in dispute prevention and dispute resolution. Key material The 2023 Mutual Agreement Procedure (MAP) Statistics, the 2023 Advance Pricing Arrangement (APA) Statistics and the 2023 MAP & APA Awards will be presented during the event. Read the announcement for more information. REPLAY Watch the full replay to learn more about the event and its outcomes. Watch the video on YouTube to access full features. The video includes chapters for easy navigation, allowing you to jump to specific sections of the event. To enable subtitles in multiple languages, simply click the gear icon (⚙️) on the video player and select your preferred language. You can find more details on the chapters and automated subtitles in the video description. AGENDA All times in CET/UTC +1 (Paris, France) 08:00-08:30Introduction and release of the 2023 MAP and APA Statistics08:30-09:20Tax certainty aspects of the Global Minimum Tax (Pillar Two)09:20-09:40COFFEE BREAK09:40-10:50Enhancing tax certainty and minimising cross-border disputes10:50-11:15MAP and APA Awards 2023 MAP & APA AWARDS On the occasion of the sixth Tax Certainty Day, the OECD announced the winners of the MAP and APA awards for this year, noting that the APA statistics were filed for the first time. The winners for all categories have been determined by taking into account the time necessary and the outcomes reached in MAP and APA by the jurisdictions concerned as well. * Category 1 – Average time to close MAP cases * Category 2 – Age of Inventory * Category 3 – Caseload Management * Category 4 – Co-operation * Category 5 – Most Improved Jurisdiction * Category 6 – Focus on Dispute Prevention CATEGORY 1 – AVERAGE TIME TO CLOSE MAP CASES Award 1: Transfer pricing cases * Methodology: Shortest average time to close MAP cases, in months * Type of cases: Transfer pricing cases, received before or after 1 January 2016 (or 1 January of the year of joining the BEPS Inclusive Framework)* * Size: Jurisdictions that closed more than 50 transfer pricing cases in 2023 * Winner: Netherlands with approximately 22 months. Award 2: Other cases * Methodology: Shortest average time to close MAP cases, in months * Type of cases: Other cases, received before or after 1 January 2016 (or 1 January of the year of joining the BEPS Inclusive Framework)* * Size: Jurisdictions that closed more than 20 other cases in 2023 * Winner: Australia with approximately 7.3 months. CATEGORY 2 – AGE OF INVENTORY Award 3 * Methodology: Smallest portion of cases received before 1 January 2016 (or 1 January of the year of joining the BEPS Inclusive Framework)* in end inventory, in % * Type of cases: Both transfer pricing cases and other cases * Size: Jurisdictions with more than 100 cases left in 2023 end inventory * Winner: Canada with approximately 1.12%. CATEGORY 3 – CASELOAD MANAGEMENT Award 4: Large inventory * Methodology: Highest closing ratio in %** taking into account case outcomes * Type of cases: Both transfer pricing cases and other cases, received before or after 1 January 2016 (or 1 January of the year of joining the BEPS Inclusive Framework)* * Size: Jurisdictions with more than 100 cases left in 2023 end inventory * Winner: Netherlands with approximately 52%. Award 5: Medium inventory * Methodology: Highest closing ratio in %** taking into account case outcomes * Type of cases: Both transfer pricing cases and other cases, received before or after 1 January 2016 (or 1 January of the year of joining the BEPS Inclusive Framework)* * Size: Jurisdictions with more than 20 cases but fewer than 100 cases left in 2023 end inventory * Winner: Norway with approximately 54%. CATEGORY 4 – CO-OPERATION Award 6: Transfer pricing cases * Methodology: Most number of MAP cases fully resolved through agreement by a pair of jurisdictions as compared to their total MAP caseload as determined by the agreement score*** * Type of cases: Transfer pricing cases received after 1 January 2016 (or 1 January of the year of joining the BEPS Inclusive Framework)* * Size: Pairs of jurisdictions with more than 20 transfer pricing cases pending in 2023 (start inventory + cases started) * Winners: Canada with France with an agreement score of approximately 86 points. Award 7: Other cases * Methodology: Most number of MAP cases fully resolved through agreement by a pair of jurisdictions as compared to their total MAP caseload as determined by the agreement score*** * Type of cases: Other cases received after 1 January 2016 (or 1 January of the year of joining the BEPS Inclusive Framework)* * Size: Pairs of jurisdictions with more than 20 other MAP cases pending in 2023 (start inventory + cases started) * Winners: Austria with Switzerland with an agreement score of approximately 83 points. CATEGORY 5 – MOST IMPROVED JURISDICTION Award 8 * Methodology: Greatest increase in number of cases closed with unilateral relief or full agreement (2023 vs 2022), with an increase for both transfer pricing and other cases * Type of cases: Both transfer pricing cases and other cases, received before or after 1 January 2016 (or 1 January of the year of joining the BEPS Inclusive Framework)* * Size: All jurisdictions * Winner: France with an increase by 212 cases closed with unilateral relief or full agreement in 2023 compared to 2022 (+ 137 for transfer pricing cases and + 75 for other cases). CATEGORY 6 – APA AWARD FOR FOCUS ON DISPUTE RESOLUTION * Methodology: Highest proportion of APA cases compared to transfer pricing MAP cases**** * Type of cases: APA cases declared in the 2023 APA Statistics and transfer pricing cases MAP cases, received before or after 1 January 2016 (or 1 January of the year of joining the BEPS Inclusive Framework) * Size: Jurisdictions with more than 20 MAP and APA cases closed or granted and in 2023 end inventory * Winner: Japan with approximately 84.7% of its transfer pricing caseload being composed of APA cases. * New cases (cases received on or after 1 January 2016 or 1 January of the year of joining the BEPS Inclusive Framework) are counted using an agreed methodology that uses a common start date. Old cases (cases received prior to 1 January 2016 or 1 January of the year of joining the BEPS Inclusive Framework) are counted based on each reporting jurisdictions’ own methodology without a jurisdiction-by-jurisdiction breakdown and the possibility of reconciliation. ** The closing ratio measures the number of MAP cases closed by each jurisdiction during the reporting year as compared its total MAP caseload. This is calculated by taking the percentage of the number of MAP cases closed during the year over the sum of (i) the number of MAP cases in inventory at the beginning of the year and (ii) half of the number of MAP cases that started during the year. The number of MAP cases started during the reporting year is halved in this ratio as some of the MAP cases started may have started towards the end of the year, making it unreasonable to expect jurisdictions to have closed such cases. This adjustment also explains that the ‘closing ratio’ may be higher than 100% for some jurisdictions. *** The agreement score measures the number of MAP cases fully resolved in the bilateral phase by the pair of jurisdictions as compared to their total MAP caseload. The score is calculated by comparing (i) the number of MAP cases fully resolved in the bilateral phase with an agreement, either fully eliminating the double taxation or fully resolving the taxation not in accordance with the tax treaty by the pair of jurisdictions with (ii) the sum of the number of MAP cases in inventory at the beginning of the year and half of the number of MAP cases that started during the year. The number of MAP cases started during the reporting year is halved in this computation as some of the MAP cases started may have started towards the end of the year, making it unreasonable to expect jurisdictions to have closed such cases. For instance, a pair of jurisdictions that has 10 cases in their start inventory, 20 cases that start during the year, and that close 10 of them with an agreement, either fully eliminating the double taxation or fully resolving the taxation not in accordance with the tax treaty would have a score of 50 points. The agreement score can be up to 200 points, in very rare circumstances. **** This figure takes into account the number of APA cases granted and in the end inventory compared to the number of transfer pricing MAP cases closed and in end inventory. REGISTRATION The meeting is scheduled to take place virtually via Zoom. Submit your request to attend virtually by completing the pre-registration form by 8 November 2024. Confirmations of attendance will be sent by 12 November 2024. FURTHER INFORMATION * General enquiries about the event should be addressed to fta.taxcertainty@oecd.org * Media enquiries and interview requests should be addressed to ctp.communications@oecd.org * Follow us on social media: @OECDtax (X/Twitter) & OECD Tax (LinkedIn) * Event hashtag: #TaxCertaintyDay2024 * Sign up for our newsletter RELATED CONTENT * OECD releases information and statistics on Mutual Agreement Procedures and Advance Pricing Arrangements 15 November 2024 * Dataset 2023 Advance Pricing Arrangement Statistics In line with the OECD/G20 tax certainty agenda, which promotes dispute prevention, APA Statistics are a new metric designed to provide a clearer, more accurate view of a jurisdiction’s dispute prevention and resolution efforts, enhancing transparency in this area. When read alongside MAP Statistics, APA Statistics give stakeholders a more complete picture of a jurisdiction’s approach to preventing and resolving transfer pricing disputes. * Dataset 2023 Mutual Agreement Procedure Statistics The MAP statistics form part of the BEPS Action 14 Minimum Standard and the wider G20/OECD tax certainty agenda to improve the effectiveness and timeliness of tax-related dispute resolution mechanisms. The statistics provide an objective and global frame of reference, as well as a country-specific view, which together allow measurement of progress but also show where further work is needed. * OECD Forum on Tax Administration Plenary 2024 13-15 November 2024 * Policy sub-issue Dispute resolution in cross-border taxation 1 July 2024 © Organisation for Economic Co-operation and Development TOPICS All Topics COUNTRIES & REGIONS All Countries Regional and global engagement DATA Key indicators Dashboards Tools PUBLICATIONS Reports Policy briefs NEWS & EVENTS Newsroom Events Blogs & podcasts ABOUT About the organisation Careers Networks Procurement at the OECD Contact us Newsletters SOCIAL MEDIA LINKS Facebook Twitter Youtube LinkedIn Instagram Newsletters Podcast UTILITY LINKS Terms & Conditions Privacy Policy Go to top