Cette Feuille de route constitue un suivi du rapport au G20 de 2021 sur les pays en développement et le Cadre inclusif de l’OCDE et du G20 sur l’érosion de la base d’imposition et le transfert de bénéfices (BEPS). Elle tient compte des progrès réalisés depuis 2021 et établit les principales priorités. Le rapport présente également une feuille de route permettant d’orienter les initiatives prises par les membres du G20 intéressés et d’autres parties prenantes, afin d’aider les pays en développement à optimiser les bénéfices d’un engagement multilatéral en matière de fiscalité internationale, et de capitaliser sur les avancées réalisées en termes de politique et d’administration fiscales visant à soutenir la réalisation des Objectifs de développement durable.

This policy paper sheds light on the type of investments that can maximise social returns and help bridge territorial gaps in access to services. It starts by explaining why it is challenging to balance proximity and cost-efficiency in service provision while maintaining quality across territories, highlighting the key role of subnational governments in providing education and health services. It then assesses the extent of territorial inequalities in access to basic education and health care services in G20 countries based on a comprehensive review of the evidence available. Finally, the report reflects on future needs based on demographic projections and offers two main implications for the future of infrastructure investment: 1) the need to tailor strategic and flexible investments to different demographic realities; and 2) the need to support quality infrastructure investment by subnational governments.

Over the coming years, significant infrastructure investment will be required to sustain economic growth and improve well-being in many regions and cities. Subnational governments will have a key role to help provide this infrastructure - they are responsible for almost 60% of total public investment in G20 countries. This G20-OECD Policy Toolkit, developed with input from the Asian Development Bank, aims to support inclusive and quality infrastructure investment by subnational governments across developing, emerging and developed countries. It outlines key elements of creating an enabling environment for subnational infrastructure investment. It then details common and innovative funding sources, financing instruments and investment approaches. Rather than recommending specific instruments, it provides a ‘toolkit’ of options for policymakers and practitioners. The Policy Toolkit is supported by 23 case studies.

As data become an important resource for the global economy, it is important to strengthen trust to facilitate data sharing domestically and across borders. Significant momentum for related policies in the G7, and G20, has gone hand in hand with a wide range of – often complementary – national and international initiatives and the development of technological and organisational measures. Advancing a common understanding and dialogue among G7 countries and beyond is crucial to support coordinated and coherent progress in policy and regulatory approaches that leverage the full potential of data for global economic and social prosperity. This report takes stock of key policies and initiatives on cross-border data flows to inform and support G7 countries’ engagement on this policy agenda.

This Roadmap provides a follow-up to the 2021 report to the G20 on Developing Countries and the OECD/G20 Inclusive Framework on BEPS. It takes stock of progress since 2021 and sets out key priorities. It also provides a Roadmap to guide actions by interested G20 members and other stakeholders to help developing countries to maximise the benefits of multilateral engagement on international tax, and capitalise on advances in tax policy and tax administration to support the achievement of the Sustainable Development Goals.

In October 2021, the international community agreed a landmark deal on the two-pillar solution to the tax challenges arising from the digitalisation and the globalisation of the economy. As part of this plan, Pillar Two establishes a global minimum effective corporate tax rate of 15% for large multinational enterprises (MNEs) which has important implications for the use of tax incentives around the world. This report, prepared at the request of the Indonesian G20 Presidency, provides a number of concrete considerations for countries to take into account as they prepare for the implementation of Pillar Two. Wherever tax incentives drive an MNE’s effective tax rate (ETR) in a jurisdiction below 15%, the MNE would potentially be subject to top-up taxes under the GloBE Rules, a core component of Pillar Two. These rules may have an impact on the effectiveness of certain tax incentives. Therefore, the design of tax incentives will require careful reconsideration in a post-Pillar Two environment. The report considers the existing use of tax incentives in developed and developing countries, analyses key provisions of the GloBE Rules and shows how they may impact different types of tax incentives differently. The report concludes with policy considerations for countries.

Digital Services: Supporting SMEs to get Tax Right, by the OECD Forum on Tax Administration (FTA), is the third report in the FTA’s Supporting SMEs to Get Tax Right Series. This report looks at how digital services can help SMEs comply with their tax obligations, leading to reduced burdens and increased compliance rates. In addition to a number of examples from tax administrations, the report also highlights two detailed case studies. The report was developed by the Canada Revenue Agency with the support of the Forum on Tax Administration’s Community of Interest on SMEs.

The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified electronic invoicing as one of the projects for further exploration. This report, Tax Administration 3.0 and Electronic Invoicing: Initial Findings, examines the current state of play on electronic invoicing based on a global survey. It also draws out some considerations that administrations exploring possible implementation or reform of such systems may wish to take into account. This report contains a number of case studies and examples from countries which have implemented electronic invoicing. This report was developed by officials from Canada, Chile, China (People’s Republic of), Hungary, Spain, and supported by the Secretariat of the OECD’s Forum on Tax Administration.

The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified the automated connection of systems between tax administrations and business as one as one of core building blocks of seamless tax administration. This report, Tax Administration 3.0 and Connecting with Natural System: Initial Findings, explores this issue in the context of sharing and gig economy platforms and identifies the key questions for businesses and tax administrations to consider. It also lays the ground work for future collaboration by identifying a possible technical framework to support these connections. This report was developed by officials from Australia, Canada, Denmark, Ireland, Israel, Finland, the United Kingdom, and supported by the Secretariat of the OECD’s Forum on Tax Administration.

The 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified effective digital identity as one of the core building blocks for enabling seamless tax administration as it can help provide a secure connection between the systems of tax administrations and taxpayers. This report, Tax Administration 3.0 and the Digital Identification of Taxpayers: Initial Findings explores the current state of play on digital identity, the different domestic solutions adopted in a number of jurisdictions as well as the challenges related to cross-border processes. It also lays the groundwork for future collaborative work with business and other stakeholders in this area. This report was developed by officials from Australia, Canada, Finland, Indonesia, Spain, Norway, the United States, and supported by the Secretariat for the Forum on Tax Administration.

Dispute prevention is a fundamental tenet of tax certainty. Bilateral Advance Pricing Arrangements (“BAPAs”), in a growing number of cases, have successfully contributed to providing advance tax certainty to both taxpayers and tax administrations, ensuring predictability in the tax treatment of international transactions. However, stakeholders have identified obstacles that prevent an optimal use of BAPAs. In continuing with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Bilateral Advance Pricing Arrangement Manual (“BAPAM’) which is intended as a guide for streamlining the BAPA process. The BAPAM provides tax administrations and taxpayers with information on the operation of BAPAs and identifies 29 best practices for BAPAs without imposing a set of binding rules. As part of the BAPAM’s development, tax administrations have committed to assessing whether implementation of these best practices is appropriate, considering the circumstances of their own BAPA programme and the unique features of each BAPA application, so that the best practices are applied appropriately and with enough flexibility to improve current BAPA processes. The BAPAM also highlights what tax administrations expect from taxpayers in the BAPA process to facilitate a cooperative and collaborative process.

The report Tax Capacity Building: A Practical Guide to Developing and Advancing Tax Capacity Building Programmes aims to assist tax administrations globally in advancing their tax capacity building programmes by describing good practices, by looking at tools and approaches that improve co-ordination, and by sharing knowledge. While the report primarily focuses on the development of a tax administration’s own capacity-building programme, elements of this report may also prove useful to those providing other forms of assistance, for example, through the support of programmes undertaken by the domestic development agency or through the support of regional or multilateral initiatives.

This pilot report assesses Azerbaijan’s anti-corruption framework and practices based on the criteria to test the new methodology for the 5th round of monitoring under the Istanbul Anti-Corruption Action Plan. The report examines Azerbaijan's anti-corruption policy documents, the investigation and prosecution of corruption offences and the overall enforcement framework. The report also identifies areas for improvement and provides recommendations.

This pilot report, elaborated before Russia’s large-scale aggression against Ukraine, examines Ukraine’s anti-corruption framework and practices based on the criteria to test the new methodology for the 5th round of monitoring under the Istanbul Anti-Corruption Action Plan. The report analyses Ukraine’s anti-corruption institutions, investigation and prosecution of corruption offences and the overall enforcement framework. For each area of analysis, the report identifies areas for improvement and provides recommendations.

This pilot report analyses Georgia’s anti-corruption framework and practices based on the criteria to test the new methodology for the 5th round of monitoring under the Istanbul Anti-Corruption Action Plan. The report examines Georgia’s National Anti-Corruption Strategy, reforms of the judiciary and public prosecution system and public trust in the independence and integrity of these institutions. For each area of analysis, the report identifies areas for improvement and provides recommendations.

This pilot monitoring report assesses Armenia's anti-corruption reforms and practices based on the criteria to test the new methodology for the 5th round of monitoring under the Istanbul Anti-Corruption Action Plan. The report analyses Armenia’s steps in building anti-corruption institutions and Armenia’s measures to detect, investigate and prosecute high-profile corruption cases. The report also identifies areas for improvement and provides recommendations.