Taxation in developing countries
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1 Taxation in developing countries Responsible corporate behaviour in tax matters: What are the potential benefits for developing countries? Dutch Association of Investors for Sustainable Development International Tax Conference Pay your taxes where you add the value 2 July
2 Tax Transparency Benchmark 2015: Interview results Obstacles according to companies Tax directors of Dutch multinationals said the following: Very assertive attitude of tax authorities towards multinational companies Overly hierarchical and bureaucratic organisation of tax authorities Time-consuming and costly appeal procedures Multi-interpretable, complex and fast-changing tax laws Corruption within government bodies Lack of capacity and skills of local tax authorities in least developed countries, especially regarding transfer pricing and tax treaties However: different perspectives 2
3 Tax Transparency Benchmark 2015: Interview results Tax rulings and incentives Most interviewees could not clearly indicate when a tax ruling is used as an incentive rather than an instrument to provide certainty Companies and governments should increase transparency of the kind of tax arrangements they make 3
4 Tax Justice Netherlands International Cooperation/Competition Competition between states Increase of tax incentives Role Netherlands Policy Coherency for Development Race to the bottom OECD BEPS Project solution for development countries? Not inclusive Not addressing issues development countries Complex 4
5 Tax Justice Netherlands Solutions Transparency CBCR/UBO/Tax Rulings - Public - Important for development countries Automatic Information Exchange UN Tax Body - Equal footing - Simple solutions CCCTB - Minimum corporate tax rate Conclusion: More clarity and less risk for companies 5
6 Tax Transparency Benchmark 2015: Interview results Statement 1 Companies should define a clear tax strategy that is based on the spirit of the law. Stakeholder engagement is key 6
7 Prepare to vote Internet 1 2 TXT The text on this slide will instruct your audience on how to vote. This 1 only appear once you start a free or a credit session. text will Please2 note that the text and appearance of this slide (font, size, colour, etc.) cannot be changed. Twitter 1 2 Voting is anonymous 7
8 Companies should define a clear tax strategy that is based on the spirit of the law. Stakeholder engagement is key A. Agree B. Disagree The question will open when you start your session and slideshow. # votes: 28 Internet TXT Twitter Closed This text box will be used to describe the different message sending methods. The applicable explanations will be inserted after you have started a session. It is possible to move, resize and modify the appearance of this text box. 8
9 Companies should define a clear tax strategy that is based on the spirit of the law. Stakeholder engagement is key A. Agree B. Disagree 21 7 Closed Internet TXT Twitter This text box will be used to describe the different message sending methods. The applicable explanations will be inserted after you have started a session. It is possible to move, resize and modify the appearance of this text box. 9
10 Tax Transparency Benchmark 2015: Interview results Statement 2 Investors should integrate responsible taxation into investment decisions, engagement and voting 10
11 Investors should integrate responsible taxation into investment decisions, engagement and voting A. Agree B. Disagree The question will open when you start your session and slideshow. # votes: 16 Internet TXT Twitter Closed This text box will be used to describe the different message sending methods. The applicable explanations will be inserted after you have started a session. It is possible to move, resize and modify the appearance of this text box. 11
12 Investors should integrate responsible taxation into investment decisions, engagement and voting A. Agree B. Disagree 15 1 Closed Internet TXT Twitter This text box will be used to describe the different message sending methods. The applicable explanations will be inserted after you have started a session. It is possible to move, resize and modify the appearance of this text box. 12
Ensuring a sound tax base in developing countries: Are the current international initiatives sufficient? Dr. Nara Monkam: ATAF Director Research
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