Tax Cooperation

Policy Brief 48, June 2018

Collaboration or Co-optation? A review of the Platform for Collaboration on Tax

The Platform for Collaboration on Tax (PCT), launched in April 2016, is an effort to intensify cooperation on tax issues among the staff of the OECD, IMF, World Bank and the United Nations.  The PCT’s stated objectives include the production of joint outputs, strengthening interactions between standard setting, capacity building and technical assistance and sharing information. PCT has since produced toolkits on issues such as tax incentives, transfer pricing, and taxation of offshore indirect transfers. The PCT also held its first global conference in February 2018 at the UN where a concluding ‘conference statement’, negotiated among the four secretariats, was produced.

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Tax Cooperation Policy Brief 2, May 2018

Transfer Pricing: Concepts and Practices of the ‘Sixth Method’ in Transfer Pricing

Many developing countries are particularly concerned with problems of transfer pricing in the extractive industries, which are often significant components of their economies. Similar to other sectors, profit attribution may be highly dependent on the valuation of commodity exports. For this reason, a number of developing countries have adopted the ‘Sixth Method’, following the Argentine experience. This method aims to establish a clear and easily administered benchmark and avoid the need for subjective judgment and discretion.

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Tax Cooperation Policy Brief 1, May 2018

Ecuador and Its Fight Against Tax Havens

Taxation has been a key tool in improving Ecuador’s Gini coefficient. Ecuador has improved how it manages tax collection and implemented domestic anti-fraud regulations and international mechanisms concerning aspects such as transfer pricing and tax havens. These measures have helped to increase the tax base, which has had a positive impact on the redistribution of wealth and equality. The increase in the tax base has also led to more social investments in health care, education, the road infrastructure, etc.

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SC Side Event to the Global Conference of the Platform for Collaboration on Tax, 15 February 2018

Title:                Financing the SDGs: Revealing the Links between Illicit Financial Flows  and Domestic Resource Mobilization

Date:                15 February 2018, 6:15-7:15 PM

Venue:             Conference Room 11, United Nations, New York

Organizers:    The South Centre, Friedrich-Ebert-Stiftung, the Global Alliance for Tax Justice (GATJ) and the Civil Society Financing for Development (FfD) Group

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Statement, November 2017

South Centre Statement for the UNCTAD Intergovernmental Group of Experts on Financing for Development

Below is the statement by the South Centre during the first session of the UNCTAD Intergovernmental Group of Experts on Financing for Development (IGE Ffd) held in Geneva on 8-10 November 2017.

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IHEID Public Lecture, 24 October 2017

Title:                From tax havens to tax justice: Towards a fair global taxation system

Date:                 Tuesday, 24 October 2017, 18:30-19:30

Venue:             Auditorium Ivan Pictet, Maison de la Paix, The Graduate Institute, Geneva

Organizers:   The Graduate Institute, Geneva, The Permanent Mission of Ecuador to the WTO, Club Diplomatique de Genève, The South Centre

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