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Full Description
This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.
Contents
Introduction: The Moral Significance of Tax-Motivated Illicit Financial Outflows ; 1. Building Institutions for a Globalized World: Automatic Information Exchange ; 2. Let's Tax Anonymous Wealth! ; 3. Country-by Country Reporting ; 4. Hanging Together: A Multilateral Approach to Taxing Multinationals ; 5. Stateless Income and its Remedies ; 6. The Arm's Length Standard: Making it Work in a 21st Century World of Multinationals and Nation States ; 7. The Taxation of Multinational Enterprises ; 8. More Than Just Another Tax: The Thrilling Battle Over the Financial Transaction Tax ; 9. Towards Unitary Taxation: Combined Reporting and Formulary Apportionment ; 10. An International Convention on Financial Transparency ; 11. Lakes, Oceans, and Taxes: Why the World Needs a World Tax Authority ; 12. Tax Competitiveness: A Dangerous Obsession ; 13. A Fair Deal in Extractives: The Company Profit-Related Contract ; 14. Self-Help and Altruism: Protecting Developing Countries' Tax Revenues ; 15. Ten Ways Developing Countries can take Control of their own Tax Destinies
