Title: Second Annual Developing Country Forum for Cooperation in International Tax Matters
Date: 25-27 April 2018
Venue: Yogyakarta, Indonesia
Organizers: The South Centre and the Ministry of Foreign Affairs of the Republic of Indonesia
Collaboration or Co-optation? A review of the Platform for Collaboration on Tax
By Manuel F. Montes and Pooja Rangaprasad
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.
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.
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.
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.
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
Title: The Inaugural Annual Forum on Developing Country Tax Policies and Cooperation for
Agenda 2030
Date: 30 November – 2 December 2016
Venue: Surabaya, Indonesia
Organizers: The South Centre and Indonesia
