The Centre for Tax Policy and Administration is part of the Secretariat of the Organisation for Economic Co-operation and Development in France. Pascal Saint-Amans serves as the director of the Centre. Among its initiative have been : * Base erosion and profit shifting (OECD project) * Guidance on Fiscal federalism * Greater Exchange of information between tax authorities * Criticism of transparency of tax havens such as Monaco and Panama * The Convention on Mutual Administrative Assistance in Tax Matters They released the report Harmful Tax Competition: An Emerging Global Issue