In a declaration published on Tuesday, 20 September, the Independent Commission for the Reform of International Corporate Taxation (ICRICT) calls for change in global tax governance.
According to ICRICT, small developing countries are intrinsically at a disadvantage. “Capacity building can only go so far in bridging the gap in global governance”, it writes.
It thus proposes several changes in the processes and structure of the Inclusive Framework: the creation of an autonomous...