The BRICS Heads of Tax Authorities is a formal institution established to deepen technical cooperation among the tax administrations of the BRICS member states: Brazil, Russia, India, China, South Africa, Egypt, Ethiopia, Iran, Saudi Arabia, the United Arab Emirates, and Indonesia. The mechanism for BRICS tax cooperation was initiated by India in 2012, with annual meetings of the heads and experts of the tax administrations held since then. The Forum was created to provide a sustained institutional platform to address common challenges, particularly those faced by developing-country tax administrations, and to strengthen their collective voice in global tax negotiations.
The Forum operates under a Governance Framework which formalizes its establishment, the procedure for developing an annual collaborative tax work programme, and rules for decision-making. Its mandate is to deepen technical cooperation, advance the digital transformation of tax administration, and implement digital revenue authorities in member states. A key mechanism is the exchange of best practices and training to resolve tax administration issues. The Forum connects directly to the broader BRICS grouping, which is an informal bloc of emerging economies established in 2009 to coordinate economic and diplomatic policies and increase their sway in the global order.
Recently, under India's Chairship, the Forum saw significant changes and institutionalization in September 2026. Two new working groups were established: one on International Taxation and Transfer Pricing, and another on Revenue Statistics. These groups, both led by India, aim to provide institutional continuity regardless of the annual Chairship. The focus on transfer pricing is a key provision, as disputes in this area disproportionately impact developing-country tax administrations. Furthermore, the first-ever in-person BRICS Young Tax Professionals Capacity Building Programme, held in April 2026 at the National Academy of Direct Taxes, Nagpur, was institutionalized as an annual feature. The BRICS Tax Cross-Learning Lab was also formally launched to integrate the work of other working groups. The Forum's work connects to multilateral tax agreements like the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which all original BRICS members except Brazil have joined.