The BRICS Heads of Tax Authorities Meeting was held in New Delhi on 23 September 2026 as the concluding event of India’s Chairship of the BRICS tax cooperation track. The meeting brought together tax administrations from Brazil, China, Egypt, Ethiopia, India, Indonesia, Iran, Russia, South Africa, and the United Arab Emirates.
BRICS Tax Cooperation Track
BRICS is an intergovernmental grouping of major emerging economies, and its tax cooperation track covers administrative coordination, capacity building, and exchange of practices among tax authorities. The BRICS tax forum operates through meetings of heads of tax administrations and working groups on specific technical subjects.
India’s Chairship Priorities
Union Minister for Finance and Corporate Affairs Nirmala Sitharaman inaugurated the meeting in New Delhi. During India’s Chairship, the recurring themes of BRICS tax cooperation were technology, administration, and people. These themes were used in discussions on tax systems, institutional processes, and professional training.
New Working Groups and Institutional Measures
Two India-led Working Groups were formally established at the meeting. One Working Group covers International Taxation and Transfer Pricing, and the other covers Revenue Statistics. Transfer pricing is a tax issue linked to transactions between associated enterprises, while revenue statistics relate to the measurement and classification of tax collections. The BRICS Tax Cross-Learning Lab was launched as a joint peer-learning platform. It integrates the work of the Client-Centric Administration Working Group and the HR Practices Working Group. The Terms of Reference of the BRICS Tax Support Network were also approved during the meeting.
Important Facts for Exams
- BRICS originally referred to Brazil, Russia, India, China, and South Africa, and the grouping later expanded to include new members.
- Transfer pricing is a major area of international taxation and is linked to cross-border transactions within multinational groups.
- Revenue statistics are used by governments to track tax receipts, compliance trends, and fiscal administration.
- Capacity building programmes are a common feature of international tax cooperation forums.
Outcome and Next Chair
The meeting concluded with the signing of the BRICS Tax Progress Report 2026, which recorded the outcomes of India’s Chairship. China was welcomed as the incoming Chair of the BRICS tax cooperation track for 2027.
