Showing 49 - 55 of 55 blogs
July 2015
Blog
by Paddy Carter

When an international development conference in Addis Ababa almost collapsed last week, the confrontation emerged from an obscure and unlikely source. Who knew that the status of the UN Tax Committee could so stir the emotions? After taking negotiations to the brink, the G77 group of developing countries climbed down on demands for a global tax body and the rich countries got their…

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April 2015
Blog

The UN Conference on Trade and Development (UNCTAD) has published a major new study on corporate tax, which specifically aims to add value to the ongoing debate on MNE tax avoidance in developing countries. The study used the ICTD Government Revenue Dataset to provide a baseline for the revenue contribution of MNEs in developing countries. UNCTAD estimates the fiscal contribution…

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September 2014
Blog
by Maya Forstater

Taxation is important for development, not only because taxes provide the revenues to fund public services and infrastructure, but because they are a critical accountability link between governments and citizens. Regular headlines and report findings tell us that a major problem keeping poor countries poor is that large corporations use clever techniques to avoid paying…

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February 2013
Blog
by Sol Picciotto

A new report from the OECD is contemplating major changes to international tax rules. This is a progress report on its project on ‘base erosion and profit shifting’ (BEPS), which highlights the large tax revenue losses to countries around the world due to tax avoidance by transnational corporations (TNCs). This interim report was called for by the…

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November 2012
Blog
by Mick Moore

I thought not. And, by the way, formulary apportionment is not directly connected to children’s milk food formulae – although more of it in our lives should ensure that more under-nourished babies are better fed. Formulary apportionment is all about taxation of transnational corporations. It is very complex. But the principles are quite straightforward. The reality of transnational corporations’…

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