Blogs

July 2014
Blog
by Mick Moore

  The Tax Justice Network has just published a report that starts from the assertion that the OECD and the G20 have been engaged in a ‘marketing campaign’ to ‘discredit and discourage’ the participation of developing countries in a new system of automatic information exchange for tax purposes being established by the OECD and the G20.[1] The…

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July 2014
Blog
by Krishen Mehta

  Krishen Mehta, a Senior Adviser to TJN, has written a short document with ten pointers offering ways that developing countries can take control over their tax destinies. We reproduce his article below: Introduction: The question of how developing countries get a fair deal on tax justice is an important and sensitive one. It goes to the heart…

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June 2014
Blog
by Isabel de la Peña

  In this world nothing can be said to be certain, except death and taxes – Benjamin Franklin, 1789 [1]   Globalisation has made Benjamin Franklin’s famous assertion somewhat relative. Transnational Corporations (TNCs) operating in the global economy have a wide range of possibilities to avoid their responsibility to pay taxes. Recently, TNCs across different sectors have been involved…

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February 2014
Blog
by Mick Moore

  India keeps getting into arguments with foreign firms over tax; is it wise to do so? The Financial Times, for one, is in no doubt that India is scaring off foreign investors, and that it is making a mistake. A recent editorial had the unambiguous title: India’s tax laws are deterring investors. The immediate trigger…

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July 2013
Blog
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On July 19, the OECD released its recommendations for global efforts to counter the much-publicised phenomenon of “base erosion and profit shifting (BEPS).”1 Base erosion is the use of legal arrangements by members of multinational business groups to shift income from affiliates located in countries where the group conducts business activities, to affiliates in low-…

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July 2013
Blog
by Mick Moore

Does Argentina collect its taxes more efficiently and effectively than Azerbaijan? Brazil than Burundi? Chad than Colombia? You can find some numbers that throw some light on the question. In particular, for the countries of the OECD and now for Latin America we have relatively good data on the money consumed by tax agencies relative…

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June 2013
Blog
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  Alan Carter, senior economist at the Internatinal Tax Dialogue says high quality international accounting standards are required to mitigate tax avoidance.  He argues that improved standards will benefit corporate taxpayers and tax authorities as they will; – enhance transparency in the extractive industries; – help tax administrators to deter profit shifting and tax businesses…

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May 2013
Blog
by Mick Moore

  Never has there been such extensive popular and political interest in tax reform. Never have so many governments declared that they intend to change the global tax system and ensure that transnational corporations pay their fair share. Never have arcane issues like ‘transfer mispricing’ received so much media coverage. And never have there been…

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March 2013
Blog
by Ismaïla Diallo

In recent years, tax exemptions for donor-financed projects have come to the fore within the international community.[1] Interest has increased because of the need to improve domestic resource mobilisation (DRM). This has become all the more necessary following a series of recent development crises, which led to a predictable decrease in the volume of aid  (it decreased by…

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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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