Freedman, Judith (2014) Is the international tax system broken? In: Oxford Academics in Japan Lecture, 18/09/2014, Tokyo, Japan. (Unpublished)
There is a widespread perception, often aired by politicians, the media and NGOs, that multi-national companies are not paying their ‘fair share’ of tax. The G20 have made the issue of tax base erosion and profit shifting (BEPS) a priority and tasked the OECD with taking action to bring international tax rules into the 21st century. At the same time, governments across the world aim to make their economies more competitive and attractive to inward investors. There is a clear policy tension. In this age of globalisation and digital commerce, how should we determine how much and what kind of tax corporations should pay and where they should pay it? The OECD promises a progress report in September 2014 but some have suggested that this will only result in patching a structurally unsound system. Do we need more radical reform?
|Item Type:||Conference or Workshop Item (Lecture)|
|Centre:||Oxford University Centre for Business Taxation|
|Date Deposited:||17 Sep 2014 13:51|
|Last Modified:||23 Oct 2015 14:08|
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