Submission on FACTI Panel on improving cooperation in tax matters, May 2020
Comments to the FACTI Panel on improving cooperation in tax matters
The South Centre Tax Initiative (SCTI) would like to draw the attention of the Financial Accountability Transparency and Integrity (FACTI) Panel to the following aspects of improving international tax cooperation:
(1) legal procedure to upgrade the UN Tax Committee into an intergovernmental body;
(2) Right of even Inclusive Framework Members to take unilateral measures;
(3) Need for comprehensive scope of Pillar One;
(4) Primacy of Undertaxed Payments and Subject to Tax rules in Pillar Two;
(5) Need for clear and administrable rules for dispute prevention.
Download Submission below:
Comments to the FACTI Panel on improving cooperation in tax matters
This article was tagged: Advanced Price Agreements (APAs), Base Erosion and Profit Shifting Project (BEPS), Digital Economy, Group of Twenty-Four (G-24), HLP on International Financial Accountability Transparency and Integrity for Achieving 2030 Agenda (FACTI Panel), Mutual Agreement Procedure (MAP), Programme Budget Implication (PBI), South Centre Tax Initiative (SCTI), Tax Cooperation, Tax Policy, Two-Pillar Approach, Unilateral Measures, United Nations Economic and Social Council (ECOSOC), United Nations General Assembly (UNGA)
