Partnerships for the Goals
IFAW: Will China say no to wildlife trade?
Conference diplomacy and the world’s growing commitment to sustainable development
The contribution of the german tertiary education system towards furthering the UNAI initiative
Ensure healthy lives and promote well-being for all at all ages
Make cities and human settlements inclusive, safe, resilient and sustainable
A comprehensive approach to combating the criminal networks behind environmental crime
Leveraging migration and remittances for development
The 2030 Agenda: Reducing All Forms of Violence
A New International Law of Security and Protection
Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all
Ensure availability and sustainable management of water and sanitation for all
The early days of the group of 77
Two centuries of diplomatic interpreting: From top hat to short sleeves diplomacy
The use of conference diplomacy in conflict prevention
Conserve and sustainably use the oceans, seas and marine resources for sustainable development
Ensure sustainable consumption and production patterns
Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels
The Charter of the United Nations and the challenges of the International Association of University Presidents
Act of creation: the OECD/G20 test of “value creation” as a basis for taxing rights and its relevance to developing countries
This paper examines the use of the “value creation” concept that plays a central role in current OECD/G20 and European Union taxation work as a way of determining the taxation rights of countries, especially in the increasingly digitalised economy. It examines the likelihood of a consensus on whether it is an appropriate test, particularly with a view to the interests of developing countries. It also notes the need for such countries to ensure that their “policy space” in corporate taxation that is based on the place of consumption is not unduly limited by these developments.
Establishing the baseline: estimating the fiscal contribution of multinational enterprises
Tax revenues from multinational enterprises (MNEs) are an important source of public finance in developing economies. The research and policy debate so far have mostly focused on the “missing” part, i.e. the government revenues lost due to the tax avoidance practices of MNEs (Bolwijn et al., 2018). In this study, we take a different, but complementary, approach, looking at the taxes and other revenues actually paid by foreign affiliates of MNEs to developing-country governments. We present two alternative methodologies to estimate foreign affiliates’ fiscal contribution – the contribution method and the foreign direct investment (FDI) income method – and show that they lead to the same order of magnitude. The findings allow us to set a baseline for an informed discussion on tax avoidance by MNEs.
