International Corporate Tax Reform and The ‘New Taxing Right’

This Briefing has been prepared by the BEPS Monitoring Group (BMG). The BMG is a network of experts on various aspects of international tax, set up by a number of civil society organizations which research and campaign for tax justice including the Global Alliance for Tax Justice, Red de Justicia Fiscal de America Latina y el Caribe, Tax Justice Network, Christian Aid, Action Aid, Oxfam, and Tax Research UK. This report has not been approved in advance by these organizations, which do not necessarily accept every detail or specific point made here, but they support the work of the BMG and endorse its general perspectives. It is based on detailed discussions at a workshop on 4-5 July attended by senior officials from the OECD and the UN Tax Committee and from several tax authorities in Africa, as well as twelve BMG members and other researchers. It has been drafted by Sol Picciotto, with contributions and comments from Tatiana Falcao, Jeffery Kadet, Johan Langerock, Lakshmi Narayanan, Mustapha Ndajiwo, Joy Waruguru Ndubai, Annet Oguttu, Jim Stewart, Suranjali Tandon, Attiya Waris and Francis Weyzig