Work

International Fiscal Cooperation and the Financing of Development

Year: 2025

Type: article

Abstract: International tax cooperation is increasingly recognized as a central element in effective financing for development. This paper addresses recent developments in the international negotiation of the taxation of multinational corporations and ultra-high net worth individuals, with emphasis on the consequences for developing countries; and outlines the need for a global forum tasked with tax negotiation, monitoring and dispute settlement. Specific proposals are made for the upcoming negotiation of a United Nations (UN) Framework Convention on International Tax Cooperation; some key elements of which have been taken up in the Draft Outcome for the Fourth UN Financing for Development Conference (FFD4).

Source: ICE Revista de Economía

DOI: 10.32796/ice.2025.939.7903

Author: Edmund Valpy Knox FitzGerald

Institution: University of Oxford

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Partnerships for the goals, Peace, justice, and strong institutions

Open Access status: diamond

Funders: Copenhagen Business School, University of Oxford