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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

French and Spanish versions forthcoming

Transfer Pricing Documentation

Read more about Transfer Pricing Documentation

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

Toolkit on Tax Treaty Negotiations (Online Version)

Read more about Toolkit on Tax Treaty Negotiations (Online Version)

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

Read more about PCT Progress Report 2021

Toolkit on Tax Treaty Negotiations

Read more about Toolkit on Tax Treaty Negotiations

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

Read more about The Taxation of Offshore Indirect Transfers - A Toolkit

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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MTRS Concept Note: Embarking on a Medium-Term Revenue Strategy (MTRS)

Read more about MTRS Concept Note: Embarking on a Medium-Term Revenue Strategy (MTRS)

A Medium Term Revenue Strategy (MTRS) is a high-level road map of the tax system reform over 4-6 years—its policy, administration, and legal components. It embodies a government's strategy to mobilize resources through a tax system that can finance its spending needs and secure macroeconomic sustainability, while reflecting distributional considerations and creating appropriate incentives for economic and social development.

PCT Workshops on Implementing MTRS: Concept Note

Read more about PCT Workshops on Implementing MTRS: Concept Note

This Concept Note describes the PCT Partners’ approach for the PCT workshops supporting the MTRS implementation.