Tax policy and administration

The BEPS Project, spearheaded by the Organisation for Economic Cooperation and Development (OECD), underpins much of the recent governmental action against perceived international tax avoidance. Since October 2015, its recommendations continue to evolve with added standards and guidance. 

We can assist you to: 

• Understand the impact of BEPS Project standards and best practices—highlighting significant risk areas.
• Plan for jurisdictional variations in timing, methods, and implementation extent.
• Stay informed on ongoing BEPS work, consultations, and potential areas of focus—leveraging our people, information services and insights.

Globally and domestically, tax policymakers are sharpening their focus on contributing to environmental and green agendas—ranging from energy taxation to schemes aimed at reducing carbon emissions, as well as considering new credits and incentives for efficient investments. These efforts align with taxpayers’ own attempts to showcase their environmental credentials to stakeholders, be they investors, employees, regulators, or others. 

We can assist you by:

• Providing economic analysis for policymakers’ use
• Monitoring developments and alerting stakeholders with impact assessments
• Connecting stakeholders—through communities, roundtables, or study groups like our carbon tax study group
• Preparing briefings for taxpayers to share with stakeholders
• Developing strategies for reporting on tax within a broader business framework—incorporating an ESG approach
• Understanding the next wave of climate-friendly tax incentives and how they will apply to your business

Environmental and green taxes

Indirect tax policy reform—through tariffs, digital service taxes, VAT reform, and others—have become as, if not more, important than all other taxes. The pace and volume of indirect tax changes are unprecedented, presenting considerable challenges for businesses and the need to stay alert to local and international change. 

Our Global Indirect Tax Policy Team is actively monitoring and advising businesses, including by: 

• Sharing information in real-time about the changing trade landscape and tariff changes
• Supporting businesses to implement this change into supply chain management and seek to retain value and market share
• Assisting with the move to new reporting and tax-compliance technologies
• Acting as bridge-builders between business and government—connecting tax policy stakeholders, including technology experts, to collaborate on shaping sound tax policies for a better tomorrow

We assist businesses and governments in staying updated with global indirect tax policy trends.

We’re involved throughout the full policy cycle, from thought to implementation, ensuring they remain part of the conversation. 

Indirect taxes

Several supranational organisations are instrumental in setting standards, offering guidance and driving joint action on tax matters. Through these bodies, countries collaborate to establish international tax rules, while other entities contribute to shaping tax policy. Our tax policy network actively engages with: 

• The Organisation for Economic Cooperation and Development (OECD—including Business at OECD, formerly BIAC) and related forums
• The Platform for Collaboration on Tax and its members: the United Nations (UN), International Monetary Fund (IMF), and World Bank Group (WBG)
• The Group of 20 (G20, T20, and B20) along with major countries within the G7/G8 and the G24 Intergovernmental Group on International Monetary Affairs and Development
• The European Union (EU), Gulf Cooperation Council (GCC), Association of Southeast Asian Nations (ASEAN), and other regional alliances
• The African Tax Administration Forum (ATAF), Inter-American Center of Tax Administrations (CIAT), Intra-European Organisation of Tax Administrations (IOTA), and various tax administration associations
• Bodies of professional tax practitioners, as well as tax committees within wider trade bodies, NGOs, and the public—through diverse channels including the media

Supranational organisations and other stakeholders

Interest in tax matters—such as transparency, reporting, and the tax gap—is on the rise among governments, supranational groups, NGOs, and individuals alike. A long-term, transparent tax strategy is crucial for corporate taxpayers—it involves clear board responsibilities, oversight, effective tax-risk management, and auditable tax reporting.

We can help you:

• Design and implement a robust tax governance framework.
• Build trust and enhance your reputation.
• Assess your Total Tax Contribution.
• Promote tax transparency through country-by-country reporting (including new public CbCR). 
• Leverage insights from our annual Paying Taxes study.

Establish effective tax-rate benchmarking.

Total tax contribution framework
Sustainable tax
Corporate tax governance
Building public trust through tax reporting

Greater digitalisation of business models is prompting policymakers worldwide to revisit international tax frameworks, adjusting them to capture the effects on tax bases. These changes will affect all large international businesses—not just the highly digitalised ones. 

The G20/OECD Inclusive Framework, which includes more than 140 countries working on an ‘equal footing’, has developed a two-pillar solution to set a minimum corporate tax rate and to re-allocate the profits of large MNEs to market jurisdictions. 

However, many countries are acting unilaterally, in the short-term or longer, potentially risking global consensus. This could lead to distortions, uncertainty, and complexity. 

We can help you assess and understand the impact on:

• The effective tax rates your business faces (including as a result of Pillar Two)
• Supply chains and business structures
• Compliance burdens (including for new domestic digital service taxes or other similar taxes)
• Deal capacity
• Communications and reputation

Download digital services taxes bulletin