On 15 March 2024, the Global South Project coordinators submitted a 2000-word written input to the Ad Hoc Committee to Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation, aiming to address the question: “What are some specific problems…
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,…
Illicit financial flows and base erosion profit shifting (IFFs and BEPS) have been called the ‘Achilles’ Heel’ of transnational corporations, because they present a vulnerability through which the architecture of corporate impunity can be tackled. Through both the interrogation of the…
