International Tax Policy 2012 Essay

20131 Words Apr 1st, 2014 81 Pages
The United Nations’ Role in International Tax Policy A Research and Policy Brief for the Use of the NGO Committee on Financing for Development
Hamrawit Abebe, Ryan Dugan, Michael McShane, Julie Mellin, Tara Patel, and Linda Patentas Graduate Program in International Affairs, Milano School of International Affairs, Management, and Urban Policy, The New School March 7, 2012

TABLE OF CONTENTS EXECUTIVE SUMMARY BACKGROUND AND PERSPECTIVES
BACKGROUND AND ANALYSIS THE OECD, G77, G20, AND EU ON UPGRADING THE UN TAX COMMITTEE KEY INSTITUTIONAL PLAYERS ARGUMENTS FOR AND AGAINST A UN TAX BODY

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REFLECTIONS AND RECOMMENDATIONS
RELATIONSHIP BETWEEN OECD AND UN TAX COMMITTEE GLOBAL TAX POLICIES POLICY RECOMMENDATIONS
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Several issues under the umbrella of tax policy, namely tax competition, tax evasion and tax avoidance, are explored to determine impacts on development and to examine the role that the UN and others have had in exploring and collaborating on them. Directly reformatting the nature of tax policy is the best option for increasing financial sovereignty and sustainable growth for developing countries—accordingly, later policy recommendations reflect this. The adversarial relationship between the OECD and UN Tax Committees, and their pursuits of different interests and development of opposing tax policy are also analyzed, especially as applied to the issues of transfer pricing and the Arm’s Length Principle. In the Policy Recommendations, the NGO Committee is suggested to target the particular states and regional economic communities, and to look to some of those states, and other civil society organizations, for best practices.

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Background and Analysis The Monterrey Consensus1 addresses many key issues pertaining to global financial matters, with an aim to eradicate poverty, achieve sustained economic growth, and promote sustainable development. Topics relating to international taxation within the Consensus are addressed in an effort to advocate and promote global tax cooperation.2 The Monterrey Consensus is widely valued as a holistic framework on financial development, providing political

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