This briefing paper on tax justice issues in Inter-America was written in preparation for the tax justice and anti-corruption forum that took place in Buenos Aires at the end of April 2013. This paper commissioned by Public Services International and written by Jane Lethbridge from the Public Services International Research Unit (PSIRU).
This briefing provides an overview of:
- Why is taxation important?
- Tax havens and offshore finance;
- Tax base erosion & profit shifting (BEPS).
- Addressing tax evasion.