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Final

Tax Incentives Principles

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These principles support policymakers in maximizing the benefits of tax incentives while minimizing risks to revenue, fairness, and governance. 

PCT Progress Report 2024

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Carbon Pricing Metrics: Analyzing Existing Tools and Databases of Platform for Collaboration on Tax (PCT) Partners

  • Read more about Carbon Pricing Metrics: Analyzing Existing Tools and Databases of Platform for Collaboration on Tax (PCT) Partners

Transfer Pricing Documentation

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This toolkit is designed to support the successful implementation of effective transfer-pricing documentation requirements.

Toolkit on Tax Treaty Negotiations (Online Version)

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This Toolkit represents a joint effort to provide capacity-building support to developing countries on tax treaty negotiation. Here you can access the user-friendly online version of the toolkit.

Access the online version.

Access the online French version.

Access the online Spanish version.


PCT Progress Report 2021

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Toolkit on Tax Treaty Negotiations

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This Toolkit represents a joint effort to provide capacity-building support to developing countries on tax treaty negotiation, building on previous contributions and reducing duplication and inconsistencies.

The Taxation of Offshore Indirect Transfers - A Toolkit

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This toolkit provides an analysis of and options for the tax treatment of Offshore Indirect Transfers (OITs).

The MTRS Approach Strengthens Collaboration (Annual Report - Appendix A)

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Vitor Gaspar: MTRS - Taxation and Development

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Partner Organizations

International Monetary Found
Organisation for Economic Co-operation and Development
United Nations
World Bank Group

Development Partners

The Platform for Collaboration on Tax is also supported by the governments of
France
France
Japan Ministry of Finance
Japan
Ministry of Foreign Affairs of The Netherlands
The Netherlands
Norway Ministry of Development
Norway
Switzerland
Switzerland
United Kingdom
United Kingdom

Who we are

The Platform for Collaboration on Tax is a joint effort launched in April 2016 by the International Monetary Fund (IMF), the Organization for Economic Co-operation and Development (OECD), the United Nations (UN) and the World Bank Group (WBG).

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