Meet Caroline Malcolm -
Caroline Malcolm

Caroline Malcolm

Head, Blockchain Policy Centre OECD


Caroline Malcolm heads the OECD’s work on blockchain and other distributed ledger technologies, assessing the policy implications to ensure governments can access and respond to the opportunities and challenges they raise.

Caroline also sits on the OECD's Staff Review Board, and since 2016, is a visiting lecturer at Paris-Est Créteil University, and more recently, at Kings College London.

Prior to her current role, Caroline led the OECD's work on the tax implications of emerging technologies. She was responsible for the delivery to the G20 of the 2018 Interim Report on the tax challenges raised by digitalization by the OECD/G20 Inclusive Framework.

From 2014-2017, Caroline was the Senior Counsellor to the OECD Tax Director & Deputy-Director developing the Centre's strategy & ensuring its implementation. She worked with senior country officials, external stakeholders, and international & regional organizations on issues such as the OECD/G20 BEPS Project and the establishment of the +120 member Inclusive Framework, as well as managing the tax aspects of OECD projects on anti-corruption & responsible business conduct.

Beginning in 2012, Caroline established the Tax Inspectors Without Borders initiative (TIWB) to build tax audit expertise in low-capacity countries. This included the negotiation of a partnership with the UN Development Programme (UNDP) in 2015, allowing TIWB to expand globally.

From 2010-2012, Caroline worked in the Global Forum on Transparency and Exchange of Information for Tax Purposes. She led the teams assessing tax transparency, including bank secrecy, in jurisdictions including Bermuda, Cayman Islands, Jersey, Russia & Switzerland, as well as managing a 2-year capacity building project in Ghana.

Previously, Caroline worked as a tax lawyer for the Australian government and graduated with a Bachelor of Laws & a Bachelor of Arts in Communications as well as a Master of Laws in International Tax.

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