Over the years, the OECD, a 34 member intergovernmental network that includes the U.S., the U.K., Europe, Australia, Canada, Japan, South Korea,  has designed various forums for multilateral engagement on international tax policy. Working with the G-20, which comprises ten OECD  members, nine non-OECD members, and one representative of the European Union, the OECD initially sought collaboration and peer review of country practices beyond its membership in 2002 when it created the Global Forum in connection with its Harmful Tax Practices Initiative. Now in connection with the Base Erosion and Profit Shifting (BEPS) Initiative and separately as part of its expansion of information exchange under the common reporting standard, the OECD is expanding its horizons, building new forums that will bring together OECD and non-OECD countries for purposes of monitoring national implementation of the BEPS action items as well as gathering new sources of data on national practices through peer review. A brief summary of the main OECD forums follows, together with visuals of the membership of each.

OECD Forum on Tax Administration – created in 2002 with OECD and G20 members plus 5 nonOECD members. The mandate of the FTA is to “improve taxpayer services and tax compliance by helping tax administrations.”

Global Forum – created in 2002 with OECD and non-OECD members to peer monitor national practices arising from the Harmful Tax Practices Initiative.

MAATM – Formed in 1987, the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, a framework agreement that lays out principles for information exchange and assistance in collection among nations. The MAATM, also referred to as the MAC, is not self-executing but requires signatory nations to implement terms via bilateral or multilateral agreements.

MAATM 2010 Protocol – updating the MAATM to allow for automatic exchange of information among other matters.

MCAA-CRS – a multilateral competent authority agreement among parties to the MAATM. The MCAA-CRS sets out the terms for automatic exchange of information and assistance in collection with regard to the common reporting standard (CRS). The CRS is the global version of FATCA designed by the OECD for adoption by member and non-member states. The MCAA-CRS is not a treaty; rather, it is a competent authority agreement entered into by designated Finance or Treasury officials in each country to implement treaty terms.

MCAA-CBC – a multilateral competent authority agreement among parties to the MAATM. The MCAA-CBC sets out the terms for automatic exchange of country-by-country reports in connection with the BEPS minimum standard.  The MCAA-CBC is also a competent authority agreement entered into by designated Finance or Treasury officials in each country.

OECD Inclusive Framework – announced in 2016, the Inclusive Framework is the new umbrella group formed to draw together OECD members with non-OECD members that agree to implement the standards of the BEPS initiative (“BEPS Associates”). The role of the Inclusive Framework will be to coordinate peer review and monitoring among OECD members and BEPS Associates of the BEPS minimum standards, in addition to specified national practices (such as interest deductibility and controlled foreign corporation rules.

 


COUNTRY
OECD Forum on
Tax Admin
(as at August 2016)
OECD Incl. Frmwk (Associates)
(as at August 2016)
MCAA-CRS
(as at August 2016)
MCAA-CBC
(as at August 2016)
MAATM 1987
MAC MAATM 2010 Protocol
(as at August 2016)
Global Forum
(as at August 2016)
SUM FOR COUNTRY
Australia
1
1
1
1
1
1
1
7
Canada
1
1
1
1
1
1
1
7
France
1
1
1
1
1
1
1
7
Germany
1
1
1
1
1
1
1
7
Italy
1
1
1
1
1
1
1
7
Japan
1
1
1
1
1
1
1
7
Korea, Republic of (S.K.)
1
1
1
1
1
1
1
7
Mexico
1
1
1
1
1
1
1
7
United Kingdom
1
1
1
1
1
1
1
7
Argentina
1
1
1
1
1
1
1
7
Austria
1
1
1
1
1
1
1
7
Belgium
1
1
1
1
1
1
1
7
Chile
1
1
1
1
1
1
1
7
China
1
1
1
1
1
1
1
7
Czech Republic
1
1
1
1
1
1
1
7
Denmark
1
1
1
1
1
1
1
7
Estonia
1
1
1
1
1
1
1
7
Finland
1
1
1
1
1
1
1
7
Greece
1
1
1
1
1
1
1
7
Iceland
1
1
1
1
1
1
1
7
India
1
1
1
1
1
1
1
7
Ireland
1
1
1
1
1
1
1
7
Israel
1
1
1
1
1
1
1
7
Luxembourg
1
1
1
1
1
1
1
7
Netherlands
1
1
1
1
1
1
1
7
New Zealand
1
1
1
1
1
1
1
7
Norway
1
1
1
1
1
1
1
7
Portugal
1
1
1
1
1
1
1
7
Slovakia (Slovak Republic)
1
1
1
1
1
1
1
7
Slovenia
1
1
1
1
1
1
1
7
South Africa
1
1
1
1
1
1
1
7
Spain
1
1
1
1
1
1
1
7
Sweden
1
1
1
1
1
1
1
7
Switzerland
1
1
1
1
1
1
1
7
Costa Rica
1
1
1
1
1
1
1
7
Hungary
1
1
1
1
1
1
6
Indonesia
1
1
1
1
1
1
6
Poland
1
1
1
1
1
1
6
Russian Federation
1
1
1
1
1
1
6
Colombia
1
1
1
1
1
1
6
Curaçao
1
1
1
1
1
1
6
Liechtenstein
1
1
1
1
1
1
6
Turkey
1
1
1
1
1
5
United States
1
1
1
1
1
5
Brazil
1
1
1
1
1
5
Aruba
1
1
1
1
1
5
Bermuda
1
1
1
1
1
5
Bulgaria
1
1
1
1
1
5
Croatia
1
1
1
1
1
5
Georgia
1
1
1
1
1
5
Guernsey
1
1
1
1
1
5
Isle of Man
1
1
1
1
1
5
Jersey
1
1
1
1
1
5
Latvia
1
1
1
1
1
5
Lithuania
1
1
1
1
1
5
Malaysia
1
1
1
1
1
5
Malta
1
1
1
1
1
5
Monaco
1
1
1
1
1
5
Nigeria
1
1
1
1
1
5
Romania
1
1
1
1
1
5
San Marino
1
1
1
1
1
5
Senegal
1
1
1
1
1
5
Seychelles
1
1
1
1
1
5
Singapore
1
1
1
1
1
5
Uruguay
1
1
1
1
1
5
Saudi Arabia
1
1
1
1
4
Albania
1
1
1
1
4
Andorra
1
1
1
1
4
Anguilla
1
1
1
1
4
Barbados
1
1
1
1
4
Belize
1
1
1
1
4
Cameroon
1
1
1
1
4
Cayman Islands
1
1
1
1
4
Cyprus
1
1
1
1
4
Gabon
1
1
1
1
4
Ghana
1
1
1
1
4
Gibraltar
1
1
1
1
4
Jamaica
1
1
1
1
4
Kenya
1
1
1
1
4
Montserrat
1
1
1
1
4
Nauru
1
1
1
1
4
Niue
1
1
1
1
4
Sint Maarteen
1
1
1
1
4
Turks and Caicos Islands
1
1
1
1
4
Virgin Islands (British)
1
1
1
1
4
Faroe Islands
1
1
1
3
Greenland
1
1
1
3
Mauritius
1
1
1
3
Azerbaijan
1
1
1
3
Burkina Faso
1
1
1
3
Dominican Republic
1
1
1
3
El Salvador
1
1
1
3
Guatemala
1
1
1
3
Hong Kong
1
1
1
3
Kazakhstan
1
1
1
3
Morocco
1
1
1
3
Philippines
1
1
1
3
Saint Kitts and Nevis
1
1
1
3
St. Vincent & the Grenadines
1
1
1
3
Samoa
1
1
1
3
Tunisia
1
1
1
3
Uganda
1
1
1
3
Ukraine
1
1
1
3
Angola
1
1
2
Moldova, Republic of
1
1
2
Antigua and Barbuda
1
1
2
Brunei Darussalam
1
1
2
Cook Islands
1
1
2
Egypt
1
1
2
Grenada
1
1
2
Kuwait
1
1
2
Liberia
1
1
2
Marshall Islands
1
1
2
Pakistan
1
1
2
Papua New Guinea
1
1
2
Paraguay
1
1
2
Saint Lucia
1
1
2
Bangladesh
1
1
Benin
1
1
Congo, Republic of (Brazzaville)
1
1
Democratic Republic of the Congo (Kinshasa)
1
1
Eritrea
1
1
Haiti
1
1
Sierra Leone
1
1
Sri Lanka
1
1
Armenia
1
1
Bahamas
1
1
Bahrain
1
1
Botswana
1
1
Chad
1
1
Dominica
1
1
Guyana
1
1
Ivory Coast
1
1
Lebanon
1
1
Lesotho
1
1
Macau
1
1
Macedonia, Rep. of
1
1
Mauritania
1
1
Niger
1
1
Panama
1
1
Peru
1
1
Qatar
1
1
Tanzania; officially the United Republic of Tanzania
1
1
Trinidad and Tobago
1
1
United Arab Emirates
1
1
Vanuatu
1
1
TOTAL
23
62
61
21
75
80
110