PowerPoint Presentation - OECD

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					Overview of Tax Outreach
WG3 Meeting – Session II
      Cairo, Egypt
   6 September 2005

MENA-OECD Investment Programme
   Strategic Objectives

• Removal of tax obstacles to inward

• Ensure a fair sharing of the
  international tax base
• Improve the domestic tax base

     MENA-OECD Investment Programme
    Implementing the
   Strategic Objectives
• Develop a clear strategic approach linking
  objectives, needs, delivery, outcomes and
• Base programme on assessment and
  needs of stakeholders including members,
  Non-OECD countries, business, and
  partners in international organisations

      MENA-OECD Investment Programme
    Implementing the
   Strategic Objectives
• Focus on a realistic assessment of the
  nature of co-operation with particular
• Work closely with other international
  organisations to ensure maximum impact
  and avoid duplication
• Evaluate short term events and establish
  outcomes in longer term to feed back into
  developing partnerships
      MENA-OECD Investment Programme
Reach of Programme
                                            Country Programme:
                        OECD Multilateral Tax Centres:     Country Programme:
                         Austria, Hungary, Korea, Turkey   China, Hong Kong,
                                                            India, Malaysia
                           E             MENA
Latin America           Regional Programmes:          Regional Programmes:
Programme               Southern/Central Africa                  Asia
                          West/North Africa
 Country Programme:
  Argentina, Brazil

                                 Country Programme:
                                    South Africa
        MENA-OECD Investment Programme
 Stakeholder Analysis
• Based on surveys of member countries, non-
  OECD countries, business (through BIAC)
  aimed at
  –   Effectiveness of targetting
  –   Impact in countries (both members and NOEs)
  –   Management efficiency
  –   Areas for improvement
• The result
  – A good product but better focussed to develop
    dialogue with the right countries, on the right topics at
    the right time
        MENA-OECD Investment Programme
   General Approach
• Enhancing partnerships with developing
  economies in Africa, Asia, Latin America
  and the Middle East
• Major aim to encourage investment
  friendly tax systems that raise adequate
• Delivery through co-operation with the
  IMF, World Bank, and Member Country
      MENA-OECD Investment Programme
               The ITD
• An OECD, IMF, World Bank initiative in
  response to Monterrey
• Aims are to
  – Co-ordinate technical assistance
  – Encourage experience sharing
  – Develop good practices
• By
  – Technical assistance database
  – Global conference and web based exchanges
  – Identifying global issues (e.g. the content of technical
       MENA-OECD Investment Programme
       Major Topics
• Tax Treaties and Exchange of Information
• International Tax Topics –
  – Transfer Pricing
  – Taxation of Non-Residents
  – Avoidance and Evasion
• Tax Policy Analysis and Modelling
• Tax Incentives
• Tax Administration
      MENA-OECD Investment Programme
   Outcomes Analysis
• Critical basis for future activity and generating
• Event evaluation
   – Evaluation by participants and professional evaluation
     by Canada and UK evaluation service
• Impact evaluation
   – Country and business surveys (at 3 year intervals)
   – Annual reports by countries within comprehensive
     engagement to our Advisory Group for Co-operation
   – Biennial reports to the CFA by Observers
        MENA-OECD Investment Programme
     Keys to Success
• Programme driven by both OECD and
  non-OECD countries
• Focus on activities where OECD has a
  comparative advantage
• Use of Member country expertise and
  cost-effectiveness of multilateral approach

      MENA-OECD Investment Programme
    Key Topics for 2006
•   Tax Treaties
•   Transfer Pricing
•   Management&Control of Large Taxpayers
•   Tax Analysis
•   Auditing MNEs and SMEs
•   Tax Incentives
•   Taxation non-residents

       MENA-OECD Investment Programme
     Topics for 2006
• Feedback on which topics are of particular
  interest to you?
  – Topics listed on previous slide
  – Alternative topics for MENA only seminars
• Your views relayed to outreach
• Topics finalized and invitations sent at the
  end of 2005
      MENA-OECD Investment Programme

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