Joint OECD-IOTA Event - Regional Outreach Meeting on International Tax Developments for Europe and Central Asia
On 13–15 October 2026, IOTA and the Organisation for Economic Co-operation and Development (OECD) jointly organised the Regional Outreach Meeting on International Tax Developments for Europe and Central Asia in Vienna, Austria. Hosted at the OECD Multilateral Tax Centre (MTC) by the Austrian Federal Academy of Finance, the meeting brought together 147 registered participants from 34 jurisdictions to discuss key developments in international taxation, share national experiences and identify common implementation challenges and future priorities.
The meeting formed part of the OECD’s regional outreach initiatives, which aim to keep members and non-members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) informed about international tax developments and provide opportunities to share regional perspectives, priorities and capacity-building needs.
Addressing Current and Emerging International Tax Priorities
The programme opened with roundtable discussions on current and future international tax priorities, encouraging participants to reflect on implementation experiences, emerging challenges and opportunities for further international cooperation.
A key part of the meeting focused on Country-by-Country (CbC) Reporting. Alexandros Roukalis, IOTA International Taxation Expert, presented the IOTA Report on Implementation of CBC Reporting into Internal Rules and Procedures, together with members of the IOTA Forum on Implementation of Measures to Counter BEPS. Participants discussed implementation status across tax administrations, considered feedback from a pre-event survey, and exchanged views on the future development of CbC Reporting.
The programme also addressed dispute prevention and resolution, with Pierre-Louis Chenu of the OECD presenting approaches to strengthening tax certainty and improving dispute resolution mechanisms. Discussions covered the International Compliance Assurance Programme (ICAP), Advance Pricing Arrangements (APAs), the Mutual Agreement Procedure (MAP), MAP arbitration, peer review findings and capacity-building needs.
Global Minimum Tax, Transfer Pricing and Emerging Issues
Further sessions examined the practical implementation of the Global Minimum Tax (GMT) and Pillar Two. Li-Anne Kua of the OECD led discussions on compliance obligations, including registration, Top-up Tax Returns and payment requirements, as well as the application of financial accounting standards under the Qualified Domestic Minimum Top-up Tax (QDMTT) and the Simplified Effective Tax Rate (ETR) Safe Harbour.
Participants also exchanged experiences on the first filing cycle of the GloBE Information Return (GIR), including implementing exchange relationships, administrative approaches to supporting compliance, and practical or technical challenges encountered by tax administrations and taxpayers.
The meeting continued with updates on recent OECD transfer pricing developments. Andrew Viola and Ryosuke Takemura of the OECD addressed the ongoing review of the OECD Transfer Pricing Guidelines, the modernisation of Chapter VII, developments concerning the pricing of extractive commodities, Amount B implementation and capacity building, and the OECD Transfer Pricing Country Profiles.
Other sessions explored global mobility issues, including emerging tax challenges involving internationally mobile workers and related audit, dispute and information-access issues. The final day also covered tax, inequality and growth, with Sarah Perret of the OECD presenting on the relationship between capital taxation, inequality and economic growth, alongside administrative considerations in the taxation of capital.
Participants received updates from Laura Stefanelli of the OECD on developments within the OECD/G20 Inclusive Framework on BEPS, upcoming meetings and capacity-building activities.
Supporting Regional Dialogue and International Cooperation
Throughout the meeting, participants had opportunities to engage directly with OECD experts, share experiences from their jurisdictions and discuss practical approaches to implementing international tax standards. The exchange also helped identify areas where regional cooperation and capacity-building support could respond to the needs and priorities of tax administrations across Europe and Central Asia.
IOTA values its close cooperation with the OECD and the Austrian Federal Academy of Finance in supporting this important regional dialogue. The meeting reaffirmed the role of collaboration and knowledge exchange in helping tax administrations address evolving international tax challenges and strengthen the effective implementation of international tax standards. All materials and presentations are now accessible online via the event's webpage. IOTA International Taxation Experts Alexandros Roukalis and Massimo Morarelli facilitated the Forum, under the supervision of IOTA Work Programme Manager Eugenijus Soldatkovas, whose guidance ensured an engaging and productive exchange throughout the event.