(PHOTO CREDITS: Courtesy International Center for Tax and Development)
The OECD secretariat recently proposed a “stock taking exercise” to “re-examine how international tax rules currently meet the needs of developing countries” leading potentially to a “new deal on international taxation as part of the international effort to rebuild economic life in the post Covid-19 era.” The OECD’s Pascal Saint-Amans has suggested that this may be a third pillar, in addition to the two-pillar global negotiation process currently underway.
We asked recent ICTD contributors on international tax for their ideas and suggestions for what a ‘new deal’ should look like for developing countries, and received ten submissions from writers on four continents:
