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Global South Perspectives on International Tax Reform Report

International tax and wage evasion by multi-or transnational corporations is a serious issue for all countries, but especially for Global South states with large extractives sectors. It is in these countries where the social and environmental damage of mining occurs, where communities are left reliant on mining companies, and where tax revenues are urgently needed for public services and development; but it is also where corporations smuggle hundreds of billions of Rand across borders and into bank accounts on secretive tax havens.

This is an international problem that cannot be solved through national solutions alone; serious reforms to the international tax framework are needed. In this research report, produced by the Alternative Information & Development Centre in partnership with the Asian People’s Movement on Debt and Development as well as the Churches and Mining Network, this need for global tax reform from a global South perspective is discussed in detail, while the potential of the current OECD-led proposals for reform is interrogated and appraised. Finally, the report deals with the question of whether the United Nations could be a suitable platform for negotiations on global tax reform that has the potential to meet the demands of resource-rich countries in the Global South. Read the full report below. 

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