A taxing issue — Evaluation of the Dutch government's policy on strengthening developing countries' tax systems (2012-2020)

IOB has evaluated the Dutch Government’s policy on strengthening developing countries’ tax systems for the period 2012-2020. The evaluation focused on the policies and activities leading up to and included in the Action Agenda on Policy Coherence for Development (PCD Agenda).

The PCD agenda consists of three goals. The first goal aims for improved international rules to counter tax avoidance as part of the OECD/G20 initiative on BEPS. This initiative, together with the capacity development provided by the Netherlands to improve tax systems in developing countries and unilateral measures introduced by the Netherlands to counter tax avoidance were the three topics that formed the PCD, which was launched in 2016. In 2018, countering tax avoidance by MNEs and improving domestic resource mobilisation in developing countries were added as the twin goals of the PCD agenda.