The Platform for Collaboration on Tax (the PCT) - comprised of the IMF, OECD, UN, and World Bank Group - responded to the February 2016 request from the G20 Finance Ministers to “recommend mechanisms to help ensure effective implementation of technical assistance programs, and recommend how countries can contribute funding for tax projects and direct technical assistance….”  The PCT released a report, which points to several “key enablers” to building tax capacity, including: (i) a coherent revenue strategy as part of a development financing plan; (ii) strong coordination among well-informed and results-oriented providers; (iii) a strong knowledge and evidence base; (iv) strong regional cooperation and support; and (v) strengthened participation of developing countries in international rule setting.  The report also arrives at a number of recommendations for measures to strengthen or achieve those enablers. 

Going forward, the PCT recommends a follow-up report within three years and stresses the importance of (i) support for developing countries to effectively participate in international tax policy discussions and institutions and (ii) work by international organizations to measure and report upon the impact of various interventions.