ICTD co-Research Director Martin Hearson shared his insights with Law360 on the recently concluded first round of negotiations for the terms of reference of the United Nations Framework Convention on International Tax Cooperation.
Hearson, who leads ICTD’s International Tax programme, spoke about the capacity deficit that lower-income coutnries face in participating in such processes, saying: “Part of the way to overcome that capacity deficit is for countries to collaborate more outside of negotiations themselves, so that the people who do attend can credibly represent a larger constituency, which is something the OECD countries are quite used to doing already.”
He also weighed in on digital services taxation and transfer pricing, among others. The full article, entitled ‘5 Goals Gov’ts Have For The UN Tax Convention’, can be accessed here.