Tax Cooperation Policy Brief 7, February 2019
Developing Countries and the Contemporary International Tax System: BEPS and other issues
This policy brief addresses the design of international taxation and tax cooperation in the context of issues presented in the Organisation of Economic Co-operation and Development (OECD)/Group of Twenty (G20) Base Erosion and Profit Shifting (BEPS)Project. It further considers their significance for developing countries and provides the Brazilian approach to those issues. The brief concludes by exploring the importance of regional cooperation vis-à-vis international organizations and highlights relevant considerations for developing countries engaging with the contemporary international tax system.
This brief is part of the South Centre’s policy brief series focusing on tax policies and the experiences in international tax cooperation of developing countries.
Efforts to reform international cooperation in tax matters are exhibiting a distinct acceleration. The direction of change must recognize and incorporate innovations in developing country policies and approaches, otherwise the outcomes will obstruct practical paths to development.
The policy brief series is intended as a tool to assist in further dialogue on needed reforms.
*** The views contained in the policy briefs are personal to the authors and do not represent the institutional views of the South Centre or its Member States.
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This article was tagged: Base Erosion and Profit Shifting Project (BEPS), Brazil, Group of 20 (G-20), Organisation for Economic Co-operation and Development (OECD), Regional Cooperation, Tax Cooperation, Tax Cooperation Policy Briefs, Tax Havens, Tax Law, Tax Policy, United Nations (UN)