Committee on Fiscal Affairs (CFA) Ms. Fabrizia Lapecorella
1. What is the mission and mandate of your Committee? The Committee on Fiscal Affairs is the main forum for the OECD's discussions on taxation, covering both international and domestic tax issues and tax policy and administration. As the key tax body for setting international tax standards, the CFA has become increasingly global through its engagement of a large number of non-OECD, G20 and developing countries in many aspects of its work. The prime example of this is the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) (the BEPS Inclusive Framework), which currently has 141 member countries and jurisdictions who participate on an equal footing with OECD members. It is through this global collaboration that we were able to deliver in October the landmark agreement on the Two Pillar Solution to address the Tax Challenges Arising from the Digitalisation of the Economy. 2. You have been designated Committee Chair. What is your background and what has convinced you to take up this post? How do you consider your background and experience contribute to such a role and function? I started in this role in January 2022, but I have been participating in the CFA since 2002. I became a member of the CFA Bureau in 2012 and became Deputy Chair in 2017. I have also been a member of the Steering Group of the OECD/G20 Inclusive Framework on BEPS since 2016, so I have been involved in the full range of issues covered by our Committee for some time. I am Italy's Director General of Finance, since June 2008, and I’ve held this position longer than any of my predecessors over the last 20 years. As Director General of Finance, I am responsible for domestic, European and international tax policy, as well as the governance of the Tax Agencies, the coordination of the IT infrastructure serving the whole Tax Administration, and the administrative services for the Tax Judicial system. Prior to this role, I held various positions at the Italian Ministry of Economy and Finance and I am an economist by training. On the question of what convinced me to take up the post, the answer is simple. Tax is very high on the global political agenda and the CFA is at the forefront of fundamentally transforming the international tax landscape. It is a lot of work but it is also very exciting to have a major role in bringing countries together to drive this change. 3. What is your main priority as Chair? Ensuring that the BEPS Inclusive Framework can finalise the implementation package to implement the landmark agreement on the two-pillar solution. As Chair of the CFA, I also need to ensure that the Committee continues to deliver on the rest of its programme of work, notably on the other BEPS Actions, and that it addresses key and emerging global issues, such as climate change, post-COVID-19 recovery, virtual assets, and gender equality. 4. How would you define the added value of your Committee in relation to the work of the OECD in an international context? How does it differ from other international fora dealing with the
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