The Interests of developing countries in the context of the OECD/ G20 led international income tax initiatives

Abstract

There has been growing concern about the erosion of sovereign country tax bases internationally. This concern has been particularly prominent since the Global Financial Crisis (GFC). The below paper contextualises the OECD/ G20 tax initiatives and considers the issues that developing countries need to carefully consider in weighing up their commitment and support for these initiatives.

Keywords

• International tax
• tax and development
• tax competition
• legal complexity