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Full Description
In the wake of the Panama Papers scandal and similar leaks, tax havens are now firmly in the spotlight. Today, roughly half of all global trade still passes through tax haven jurisdictions, costing millions in lost revenue to countries around the world. Such practices affect all of us, but are most keenly felt by poorer people in developing countries, where unfair tax practices have become a major obstacle to development, and which have allowed multinational corporations to continue to exploit developing economies. This collection argues that, for developing countries to achieve social justice and lasting prosperity, they must take control of their own tax destinies, and that this will also be crucial to achieving the Sustainable Development Goals.
Covering such topics as natural resource management, representation in global tax institutions and effective strategies for building and protecting tax bases, the collection brings together expertise from a variety of countries and disciplines. It explores the options available to developing countries, and provides a basis for concerted action by tax authorities, policy makers, academics and civil society experts to design tax systems that can sustain a just society.
Contents
Practical Solutions to Protect Developing Country Tax Revenues
Editors: Krishen Mehta, Esther Shubert, and Erika Dayle Siu
1. Securing Mining, Oil, and Gas Revenues: Lessons from Seven Resource-Rich Countries
Alexandra Readhead
2. Transfer Pricing Rules and Alternative Paths for the Tax Administrations
of Developing Countries
Tovony Randriamanalina
3. International tax competition, harmful tax practices and the 'race to the
bottom'
Annet Oguttu
4. Taxing Digitalised Companies: Options for African Countries
Mustapha Ndajiwo
5. Tax aspects of Bilateral Investment Treaties and Free Trade Agreements
Victoria Lee
6. Multinational Entity Finance Schemes: Formulary Apportionment as the
way forward
Kerrie Sadiq
7. Joint Tax Audits between Developed and Developing Countries
Jorg Alt and Charles Chilufya
8. Tax avoidance in development finance: the case of a Finnfund investment
Lauri Finer
9. Raising Revenue and Improving Health Through Targeted Fiscal Policies
Erika Dayle Siu, Estelle Dauchy, Evan Blecher, and Frank J Chaloupka
10. Taxing Carbon - Time for a Multilateral Approach
Tatiana Falcao
11. Taxing for Justice: Fiscal Policy, Inequality, and Human Rights
Nikki Reisch
12. Towards a Just International Tax Order: Giving Content to Article 28 of the
Universal Declaration of Human Rights Through the Global Tax System
Monica Iyer
