The OECD Tax and Development Days 2026 conference was held virtually last week under the theme From Rules to Results: Turning Tax Policy into Development Impact, and brought together policymakers, tax administrators, international organisations, business representatives and civil society to discuss
BRUSSELS | 22 JUNE 2026
OECD Tax & Development Conference Examines Global Minimum Tax Safe Harbours & Tax Certainty Initiatives
The OECD Tax and Development Days 2026 conference was held virtually last week under the theme From Rules to Results: Turning Tax Policy into Development Impact, and brought together policymakers, tax administrators, international organisations, business representatives and civil society to discuss how tax policy and administration can support sustainable development. The programme focused on tax certainty and simplification, tax administration, taxpayer trust and transparency, and the use of data and technology to strengthen revenue mobilisation. The conference’s most significant international tax policy discussion centred on recent developments relating to the Global Minimum Tax. OECD officials outlined the implications of the Inclusive Framework’s Side-by-Side package agreed earlier this year, which aims to provide greater stability, certainty and simplification in the operation of the Pillar Two rules. The package introduces a Side-by-Side safe harbour that accommodates certain alternative minimum tax systems which achieve outcomes consistent with the agreed 15% minimum taxation standard. It also introduces a simplified effective tax rate safe harbour designed to reduce compliance burdens for multinational enterprises operating in higher-tax jurisdictions. Particular attention was given to the package’s new treatment of substance-based tax incentives. OECD speakers explained that qualifying expenditure-based and certain production-based incentives may now receive more favourable treatment under the GMT rules, allowing jurisdictions greater flexibility to support real economic activity while maintaining the integrity of the minimum tax framework. The discussion highlighted how the new rules seek to balance revenue protection with investment competitiveness and may encourage governments to reassess existing tax incentive regimes. Speakers emphasised that jurisdictions should evaluate whether current incentives remain effective and whether reforms could improve both policy outcomes and value for money. Another key session examined transfer pricing developments and pathways to enhanced tax certainty. OECD officials highlighted the importance of transfer pricing for domestic resource mobilisation in developing countries and discussed practical measures to reduce complexity and improve certainty. Particular attention was given to Amount B, the simplified approach for baseline marketing and distribution activities under the OECD transfer pricing framework. Speakers noted that simplification measures such as Amount B can help tax administrations make more efficient use of limited transfer pricing resources while reducing compliance burdens and disputes. A further session focused on the Mutual Agreement Procedure as a tool for resolving cross-border tax disputes and strengthening tax certainty. OECD officials reported significant growth in the use of MAP since 2016, with the number of jurisdictions handling MAP cases increasing from around 50 to approximately 100 by 2024. Panellists from tax administrations and business emphasised that effective MAP programmes, supported by clear guidance, adequate resources and strong competent authority relationships, contribute to a more predictable investment environment and help prevent double taxation. The discussion also highlighted the OECD’s revised Manual on Effective Mutual Agreement Procedures, which sets out best practices across the MAP lifecycle. Beyond international tax policy developments, the conference also examined broader tax and development challenges, including taxpayer trust and tax morale, financial crime investigations, social protection financing in high-informality economies, tax administration modernisation, VAT compliance in the digital economy, tax incentive reform, taxpayer data protection and the use of data and technology to strengthen revenue mobilisation. Discussions highlighted the importance of tax certainty, administrative simplicity, trust and institutional capacity in supporting sustainable development outcomes. Several sessions also focused on the growing role of data and technology in tax administration, including AI-assisted compliance tools, taxpayer data protection, revenue statistics and digital VAT administration, alongside capacity-building initiatives delivered through OECD training and tax crime programmes.
ECOFIN Reviews EU Tax Priorities & Endorses Code of Conduct Group Progress
At its meeting of 12 June 2026, the ECOFIN Council approved its six-monthly report on tax issues and adopted conclusions on the work of the Code of Conduct (Business Taxation) Group during the Cyprus Presidency. The report reviews progress across a range of EU and international tax dossiers and outlines priorities for the forthcoming Irish Presidency. The report notes that the Council reached a general approach in May 2026 on a proposal granting the European Public Prosecutor’s Office and the European Anti-Fraud Office access to VAT information held at EU level in order to strengthen the fight against VAT fraud. Discussions also continued on the Tobacco Taxation Directive recast, although the proposal was withdrawn from the June ECOFIN agenda due to unresolved issues concerning minimum excise duty rates, adjustment mechanisms and transitional arrangements. Further work will also be required on proposals linked to customs reform, including the abolition of the EUR 150 threshold for imported goods and related VAT rules for e-commerce. On tax simplification, the report highlights ongoing work under the Council’s tax decluttering agenda. The Commission is expected to present a tax omnibus simplification package this week, with the institutions aiming to reach agreement by the end of 2027. The Commission has also announced its intention to withdraw several pending direct tax proposals, including the Unshell Directive, the DEBRA proposal, the Transfer Pricing Directive and the proposal for a Financial Transaction Tax. The Council further reviewed developments in international tax policy, including implementation of the OECD/G20 Inclusive Framework agreement and the January 2026 Pillar Two “side-by-side” package. It also took stock of negotiations on the United Nations Framework Convention on International Tax Cooperation, where discussions are continuing on the framework convention and early protocols covering cross-border services taxation and dispute prevention and resolution. In its conclusions on the Code of Conduct Group, the Council welcomed continued progress in addressing harmful tax practices and updating the EU list of non-cooperative jurisdictions. It encouraged the Group to continue monitoring foreign-source income exemption regimes, economic substance requirements and the effectiveness of defensive measures against listed jurisdictions. The Council also called for further work on incorporating beneficial ownership as a possible fourth transparency criterion for the EU listing process and invited the Group to report on its activities during the Irish Presidency.
OECD Consults on Targeted Amendments to Digital Platform Reporting Rules
The OECD has launched a public consultation on proposed targeted amendments to its Model Reporting Rules for Digital Platforms, following implementation of the rules in more than 30 jurisdictions. The proposals seek to address a number of interpretative and operational issues identified since the rules were introduced in 2020 and expanded in 2021 to cover the sale of goods and the rental of means of transportation. Comments are invited until 14 August 2026. A key proposal concerns the exclusion threshold for sellers engaged in low-value goods transactions. The OECD proposes replacing the current dual threshold of fewer than 30 transactions and less than EUR 2,000 in consideration with a single monetary threshold of EUR 3,000. The change is intended to reduce reporting in relation to private individuals selling low-value second-hand goods while simplifying compliance requirements. The consultation also proposes clarifications to the definitions of “Platform” and “Platform Operator” to address divergent interpretations across jurisdictions. The amendments would confirm that a platform may comprise multiple functionally integrated websites or applications and that platform operators may provide access either directly or indirectly, including by listing or offering services on behalf of sellers. The proposals would also explicitly exclude entities acting solely as payment processors from the definition of Platform Operator. To reduce the risk of duplicate reporting, the OECD proposes limiting reporting obligations where a seller is itself a Reporting Platform Operator. In such cases, only identifying and tax residency information would be reported, rather than transaction-level data. The consultation further introduces a new “Related Entity” concept, under which certain intra-group arrangements would be excluded from reporting and related entities could qualify as excluded sellers. The OECD is also considering additional amendments to improve reporting outcomes for intermediary sellers, such as property managers, travel agencies and ride-hailing intermediaries that operate between platforms and underlying service providers. Draft provisions under consideration would bring certain intermediary sellers within the scope of the Platform Operator definition, potentially creating a cascading reporting structure in which intermediaries report information on underlying sellers. The OECD has specifically invited stakeholder feedback on these proposals as part of the consultation process. Interested parties can submit comments on the consultation document by 14 August 2026 via email to taxpublicconsultation@oecd.org. The OECD has indicated that it particularly welcomes views on the proposed approaches to improve reporting outcomes in relation to intermediary sellers. All submissions will be published on the OECD website in due course.
CFE Submission on AMLA Draft Standards for Group-Wide AML/CFT Requirements
CFE Tax Advisers Europe has submitted an Opinion Statement in response to the EU Anti-Money Laundering Authority consultation on draft Regulatory Technical Standards concerning group-wide anti-money laundering and counter-terrorist financing requirements under the Anti-Money Laundering Regulation. The draft RTS form part of the EU AML Single Rulebook and address group-wide AML/CFT frameworks, information sharing within groups, and the application of AML/CFT obligations to subsidiaries and branches operating in third countries. The proposals also establish criteria for extending group-equivalent obligations to entities sharing common ownership, management or compliance control. In its submission, CFE supports the objective of strengthening AML/CFT controls across cross-border structures while emphasising the need for a proportionate approach for the professional services sector. CFE notes that many tax advisory firms operate through networks of legally independent member firms rather than integrated corporate groups and calls for a clearer distinction between centrally controlled groups and professional cooperation arrangements involving shared branding, methodologies, training or technology platforms. CFE also requests greater clarity regarding the concept of “common compliance control”, arguing that group-equivalent obligations should apply only where there is meaningful central influence over AML/CFT policies and oversight. The submission further highlights the importance of recognising differences between professional services firms and financial institutions, particularly in relation to governance arrangements, information sharing and professional secrecy obligations. In relation to third-country operations, CFE supports the use of additional safeguards where local laws restrict the application of EU AML/CFT requirements but recommends that documented legal or operational restrictions should not automatically be treated as non-compliance where proportionate alternative measures have been implemented. CFE calls for greater legal certainty and sector-specific guidance as implementation of the EU AML Single Rulebook progresses.
EU Parliament, EPPO & OLAP to Discuss Enhanced Cooperation on VAT Fraud
The European Parliament Subcommittee on Tax Matters (FISC) and the Committee on Budgetary Control (CONT) will hold a joint exchange of views on 25 June 2026 on cooperation in the fight against VAT fraud in the European Union. Against the backdrop of continuing efforts to strengthen the EU’s anti-fraud framework and protect public revenues, the discussion will bring together representatives of the European Public Prosecutor’s Office, the European Anti-Fraud Office and Eurofisc to examine the effectiveness of existing cooperation mechanisms and the role of cross-border information exchange in detecting, investigating and prosecuting VAT fraud. The meeting will feature presentations from European Chief Prosecutor Laura Codruța Kövesi, OLAF Director-General Petr Klement and Eurofisc Chair Marina Marinelić. Discussions are expected to focus on operational cooperation between the three bodies, including the identification and investigation of complex cross-border VAT fraud schemes, as well as broader measures aimed at safeguarding the EU’s financial interests. Members of the European Parliament from both committees will subsequently exchange views on current challenges and potential enhancements to the EU’s anti-fraud architecture before concluding remarks from the committee chairs.
The selection of the remitted material has been prepared by: Dr. Aleksandar Ivanovski & Brodie McIntosh
Fonte: CFE Tax Advisers Europe. Pubblicazione originale del 2026-06-22.