BRICS Capacity Building
BRICS Tax Collaboration Tool
Work in progress
Case Studies
In November 2022 the BRICS Tax Heads and Experts Meeting officially launched the publication of BRICS Best Tax Practices – an initiative, proposed by the STA of China and endorsed by all the other BRICS tax authorities. The idea behind the initiative is to create a knowledge sharing product of the BRICS tax cooperation to strengthen their own capacity building and at the same time to inspire ideas and best practices of other countries.
In November 2023, during the BRICS Tax Heads Meeting, the practical experiences and key concerns of building up the modern smart tax authority were discussed along with the case studies on best tax practices. A series of knowledge products to leverage valuable learnings and inspirations evolved to the BRICS Case Studies Publication.
Case studies provide BRICS tax authorities with a platform for networking, fostering relationships, and building partnerships among tax professionals and authorities within the BRICS group, promoting transparency, accountability, and the sharing of best practices.
Capacity Building Mechanism
In November 2015 BRICS Tax Heads held a standalone meeting in Moscow, under Russian chairmanship in BRICS. Tax Commissioners expressed commitment to working closely with each other to deepen collective involvement and share best practices in international taxation. To this end the parties agreed to rotate the hosting of technical assistance events.
Since then BRICS Tax Administrations promote the cooperation on capacity building by arranging short-term expert visits in the form of roundtables, seminars, workshops on international tax issues as well as by providing technical assistance to developing countries by organizing training seminars, expert visits and technical advice in line with identified needs.