As the movement to Responsible Tax gains momentum around the world, countries are introducing core principles into local policy. Read Wole Obayomi’s perspective on how the thinking – and implementation - is evolving in Nigeria.
The purpose of this paper is to highlight, at a high level, how tax policy may support the SDGs – either through general tax raising or supporting specific SDGs. It is not intended to be exhaustive, an in depth analysis, or to provide some kind of blue print for a perfect tax system but simply to raise points for...
The trend for low tax rates to stimulate corporate behaviour is likely to be accelerated in 2017. A US administration that wants to use low tax rates to “re-patriot” cash and investment will add fuel to the fire of global tax competition that will put the laudable BEPS initiatives into the shade. That does not mean that they are conflicting...
