The UN Conference on Trade and Development's World Investment Report 2015 argues that corporate tax anti-avoidance discussions should focus more on investment policy in developing countries and proposes a set of guidelines for coherent international tax and investment policies. It states that tax avoidance practices are responsible for a significant leakage of development financing resources with an estimated $100bn of annual tax revenue losses for developing countries related to inward investment stocks directly linked to offshore hubs. For the report, see www.bit.ly/1IAdSEj.
The UN Conference on Trade and Development's World Investment Report 2015 argues that corporate tax anti-avoidance discussions should focus more on investment policy in developing countries and proposes a set of guidelines for coherent international tax and investment policies. It states that tax avoidance practices are responsible for a significant leakage of development financing resources with an estimated $100bn of annual tax revenue losses for developing countries related to inward investment stocks directly linked to offshore hubs. For the report, see www.bit.ly/1IAdSEj.
