ICTD Blogs

Commentary and discussion about taxation and development from international experts.

Will Google dispute spark global tax war, despite OECD tax agreement?

On Wednesday, 31 countries formally agreed to support and implement one of the main recommendations put forward by the OECD to reduce tax avoidance by transnational corporations, the BEPS (Base Erosion and Profit Shifting) recommendations. This major initiative has been somewhat sidelined by media...
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Is responsible tax behaviour the next frontier of CSR?

In the past decades, the evolution of international norms has led fair labour practices and environmental sustainability to become core parts of corporate social responsibility. Is fair tax contribution next?    How do international norms come to be?  In the late...
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IMF Speech at the launch of the Government Revenue Dataset

The official launch of the International Centre for Tax and Development (ICTD) Government Revenue Dataset Held at the Center for Global Development (CGD) in Washington DC   Speech by Claudia Dziobek, Division Chief, Government Finance Statistics** – IMF September 9, 2014 IMF's Claudia Dziobek...
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G20 leaders adopt BEPS package for International tax reform

There’s surprising news from Antalya, where the G20 leaders met last weekend. The meeting was obviously dominated by immediate crises dramatised by the terrorist attack in Paris and the continuing drama of mass refugee movements. They nevertheless found time to...
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OECD plan means governments no longer taxing in the dark

Two years on from a project triggered by scrutiny of the “successful” tax avoidance structures of multinationals such as Apple, Google and Microsoft, the OECD has delivered its final package of reforms on Base Erosion and Profit Shifting (BEPS). Is the BEPS project a success?...
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