OECD Tax Guidelines
About OECD Tax Guidelines
The Organisation for Economic Co operation and Development has been the primary body for international tax cooperation since 1961. The OECD Committee on Fiscal Affairs develops model tax conventions, transfer pricing guidelines, and other standards. The OECD BEPS project, launched in 2013, was the most significant international tax reform effort in a century. The OECD Inclusive Framework now includes over 140 countries, extending beyond OECD members. The OECD has been criticized as a rich country club that sets rules favoring developed nations. Developing countries have pushed for a greater role for the UN Committee of Experts on International Cooperation in Tax Matters. Despite criticism, the OECD remains the leading voice in international tax policy, and its standards are adopted worldwide.
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