PCT partners focus their work program on three key areas, including:

The PCT aims to provide comprehensive and easily accessible public information about PCT Partners' support for capacity development. This, in turn, will contribute to more effective and better coordinated support to countries with respect to revenue mobilization, including through facilitating the coordination of Medium-Term Revenue Strategies (MTRS).

It is important to note that the PCT will not implement joint capacity-development activities. Instead, each PCT Partner will continue to implement their respective activities, based on each Partner’s mandate.

PCT Partners aim to provide developing countries with clear, coherent, and practical tools as well as consistent guidance to address a range of contemporary tax issues.

The PCT has identified several areas where there is demand for analytical work. This covers areas in which work is already well advanced, as well as new areas that were highlighted at the Global PCT Conference in 2018. These include toolkits, tax policy with respect to Official-Development-Assistance-funded (ODA) goods and services, and analytical work on tax and the Sustainable Development Goals (SDGs). PCT will also support the use and discussion of analytical work undertaken by individual PCT Partners.

  • Toolkits on BEPS and related international tax matters. Toolkits are a valuable resource that provide a single point of reference for developing countries on complex issues, thereby reducing the risk of inconsistency in advice and guidance. PCT Partners (either individually or collectively) also use toolkits in their own capacity-building efforts and training. In the development of each toolkit, the PCT will facilitate public consultation and direct dialog with interested developing countries, through which the Platform will focus on the issues for which there is highest demand for joint guidance from the PCT.

  • Tax policy with respect to ODA-funded goods and services. Through the UN Committee of Experts, PCT Partners will provide guidance and recommendations on tax policy with respect to ODA-funded goods and services, based on work by the UN Tax Committee. Several donors have changed their approach in recent years, and no longer request or require tax exemptions on ODA projects. At the same time, the African Tax Administration Forum (ATAF) and the Overseas Development Institute (ODI) have provided estimates on the prevalence and impact of such exemptions. These developments highlight the increased interest in this area, and the potential value of guidelines to help all countries develop and implement appropriate and effective policy.

  • Tax and the SDGs. The global PCT conference in 2018 highlighted how many sectors are increasingly looking at taxation as an important factor in delivering on the SDGs (e.g. in health, inequality, and environment). There are numerous challenges in developing effective tax policies in these areas, from balancing revenue generation against behavioral change to understanding the wider impact of narrow sectoral policies on the tax system. The conference report further articulates these challenges and highlights the benefits of developing a framework on how to approach them. This will provide the basis for further work in this area, which will be developed in future years.

  • Analytical work undertaken by PCT Partners. PCT Partners produce a range of valuable analytical work on topics such as tax certainty (with updates delivered to the G20 in July 2018 and June 2019) and spillovers (IMF, March 2019). The PCT will support in-depth dialogue and discussion in areas where there is clear demand and value in doing so.

PCT Partners aim to foster informed and effective participation in international tax discussions by all stakeholders, especially developing countries.

The PCT also aims to help developing countries access knowledge, experience, and best practices in tax policy and administration (including legal aspects). In this context, our outreach and engagement activities may include:

  • Seeking inputs from developing countries and relevant stakeholders in the development of toolkits through targeted events and dialogue as well as broad-based online consultations.

  • Organizing targeted workshops for developing countries at the regional level which include toolkit development, sharing experiences with MTRSs, and disseminating finalized toolkits and other PCT products along with training and knowledge-sharing to ensure effective implementation. In addition, other development partners will be encouraged and supported in making full use of toolkits in their CD activities.

  • Holding side sessions at official events to consult with stakeholders in individuals and groups.

  • Transmitting lessons from technical assistance missions, including the implementation of country-led MTRSs, thereby supplementing the efforts of PCT Partner themselves.