How can the international donor community assist developing countries in taxation?

Low-income countries face substantial tax policy challenges arising from tax avoidance techniques that for many years have been used routinely by multinational companies. This policy brief explores how the international donor community might most productively offer technical assistance to developing countries in the area of taxation, in light of the OECD’s recently completed study of “base erosion and profit shifting (BEPS).” It observes that the most productive technical assistance efforts might extend beyond the boundaries of the particular international tax issues addressed in the BEPS reports.