PHM-Exch> Collaboration or Co-optation? A review of the Platform for Collaboration on Tax

[Claudio Schuftan]

From: David G Legge <dlegge at phmovement.org>


*From:* South Centre [mailto:south=southcentre.int at mail169.suw16.rsgsv.net]


The South Centre is pleased to announce the publication of Policy Brief No.
48 entitled *"Collaboration or Co-optation? A review of the Platform for
Collaboration on Tax",* a joint publication of the South Centre and the
Global Alliance for Tax Justice (GATJ), authored by Manuel F. Montes,
Permanent Observer and Senior Advisor on Finance and Development for the
South Centre, and Pooja Rangaprasad, an independent researcher on tax and
development based in Delhi, India.

The Platform for Collaboration on Tax (PCT), launched in April 2016, is an
effort to intensify cooperation on tax issues among the staff of the OECD,
IMF, World Bank and the United Nations.  The PCT’s stated objectives
include the production of joint outputs, strengthening interactions between
standard setting, capacity building and technical assistance and sharing
information. PCT has since produced toolkits on issues such as tax
incentives, transfer pricing, and taxation of offshore indirect transfers.
The PCT also held its first global conference in February 2018 at the UN
where a concluding ‘conference statement’, negotiated among the four
secretariats, was produced.

In a political context where a majority of UN Member States continue to
contest international tax standard setting led by the OECD and call for a
global negotiation process based within the UN, this collaboration between
the four institutions requires a closer look. Increased technocratic
cooperation when the process is challenged by a political deficit in norm
setting raises critical questions for the institutions involved and the
constituencies they represent. This policy brief will unpack some of these
issues pertaining to the Platform for Collaboration on Tax (PCT).

To access the policy brief directly, go to this webpage: https://www.
southcentre.int/policy-brief-48-june-2018/
<https://protect-au.mimecast.com/s/W5GyCL7rN8iRR1G7TKbwLO?domain=southcentre.us5.list-manage.com>

To access the South Centre website, where you can also find other policy
briefs, publications and news items, go to: http://www.southcentre.int
<https://protect-au.mimecast.com/s/dMheCMwv0QUqqZw7cOPklX?domain=southcentre.us5.list-manage.com>
.

 Email: south at southcentre.int
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