The Institute of Development Studies and Partner Organisations
Browse
DOCUMENT
ICTDRiB65Online.pdf (363.3 kB)
DOCUMENT
ICTDRiB65French1.0.pdf (276.52 kB)
1/0
2 files

At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations || Une tablée plus grande, mais toujours le même menu ? Evaluer l’inclusion des pays en développement dans les négociations fiscales mondiales

report
posted on 2024-09-05, 20:55 authored by Rasmus Corlin Christensen, Martin Hearson, Tovony Randriamanalina
For half a century, the most influential international rules and standards for taxing multinational corporations have been formulated by a select group of developed countries, the OECD, with lower-income countries on the outside. Since 2013, this has changed: decision making at the OECD has moved to the ‘Inclusive Framework’ (IF), which today encompasses 137 jurisdictions. There is a lively debate about the extent to which the IF is truly a level playing field for lower-income countries. During late 2019 and 2020, we interviewed 48 negotiators, policymakers and other stakeholders in the IF. We also examined attendance records from OECD working party meetings and published policy documents. We assessed seven OECD and IF policy case studies and one comparison case at the United Nations (UN) Tax Committee (Table 1). This is the first comprehensive, micro-level, comparative account of lower-income countries in these institutions. Our study does not interrogate institutional legitimacy, but it does shed light on the appropriateness of particular institutional forms for addressing current cooperation needs. The IF’s expansion has made little difference to the number of lower-income countries attending meetings at which the practical technical policy work is done, and most members are fairly silent participants. This is partly because of well-documented structural obstacles not unique to the IF, but is exacerbated by some aspects of the OECD’s decision-making processes, such as the pace and intensity of discussions, the culture of policymaking, the costs of attending regular meetings in Paris, and the absence of routine and timely translation of documents and meetings. This can make the OECD a daunting environment for member state delegates, but especially for those from lower-income countries. In addition, many have joined with no intention of influencing standards, but rather in pursuit of technical assistance or prestige, or under coercion from the European Union. Summary of ICTD Working Paper 115 by Rasmus Corlin Christensen, Martin Hearson and Tovony Randriamanalina.

Depuis un demi-siècle, les règles et normes internationales les plus influentes en matière d’imposition des multinationales ont été formulées par un groupe restreint de pays développés – l’OCDE, sans la participation des pays à faible revenu. Depuis 2013, la situation a changé. Avec le « cadre inclusif » (CI), le processus décisionnel à l’OCDE englobe aujourd’hui 137 juridictions. La question de savoir si le CI constitue « véritablement » un cadre équitable pour les pays à faible revenu est au cœur de vifs débats. À la fin de l’année 2019 et en 2020, nous avons interrogé 48 négociateurs, décideurs politiques et autres parties prenantes au sein du CI. Nous avons également examiné les registres de présence aux réunions des groupes de travail de l’OCDE et les publications politiques. Nous avons analysé sept études de cas sur les politiques du CI de l’OCDE et un cas comparatif au Comité des Nations unies sur les affaires fiscales (tableau 1). Il s’agit d’un premier compte rendu comparatif complet, sur une micro-échelle, des pays à faible revenu dans ces institutions. Notre étude ne s’intéresse pas à la remise en question de la légitimité de ces institutions, mais elle met en lumière la pertinence de formes institutionnelles particulières pour répondre aux besoins actuels de coopération. Résumé du document de recherche 115 par Rasmus Corlin Christensen, Martin Hearson et Tovony RandriamanalinaTraduit de l’anglais par Cyrielle Havard-Bourdais.

History

Publisher

Institute of Development Studies

Citation

Christensen, R. C; Hearson, M. and Randriamanalina, T. (2020) At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations, ICTD Research in Brief 65, Brighton, IDS

Series

ICTD Research in Brief 65

Version

  • VoR (Version of Record)

IDS Item Types

Series paper (non-IDS)

Copyright holder

Institute of Development Studies 2020

Language

en

IDS team

Governance

Usage metrics

    International Centre for Tax and Development

    Categories

    No categories selected

    Exports

    RefWorks
    BibTeX
    Ref. manager
    Endnote
    DataCite
    NLM
    DC