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These are some of the questions that this event will focus on.
Fair taxation can help in fighting inequality, realizing human rights, and ensuring the implementation of the sustainable development goals (SDGs). However, a succession of reports of tax dodging by multinational corporations have cast the spotlight on the need for reform of the international tax system. It has also become evident that international tax avoidance makes use of tax havens and the offshore secrecy system, which also facilitates capital flight and money laundering for criminal and terrorist purposes. The G20 gave its support to the OECD’s Base Erosion and Profit Shifting (BEPS) initiative and provides a welcome opportunity for a much wider debate. While the BEPS project clearly has made progress that would have been thought of as impossible just five years ago, it has evoked additional questions on the overall fitness of the international tax framework.