The most far-reaching international tax reform proposal in nearly 100 years, the Base Erosion Profit Shifting (BEPS) project, unfolded under the auspices of the Organisation for Economic Cooperation and Development (OECD) largely without input from the non-OECD member nations in Sub-Saharan Africa. That area hard hit by the multiple calamities of Covid-19 and other devastating diseases, climate change, inflation engendered by wars waged inside and outside its confines, debt service, and other revenue drains has been designated as key to the survival of the remainder of the world. The prospect of the future progression of tax reform without meaningful initial input from the Sub-Saharan region is untenable. A truly inclusive global tax governance process will restore legitimacy and integrity to reform efforts.

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A Survey and Critique of International Tax Governance Reform

  • Karen B. Brown

摘要

The most far-reaching international tax reform proposal in nearly 100 years, the Base Erosion Profit Shifting (BEPS) project, unfolded under the auspices of the Organisation for Economic Cooperation and Development (OECD) largely without input from the non-OECD member nations in Sub-Saharan Africa. That area hard hit by the multiple calamities of Covid-19 and other devastating diseases, climate change, inflation engendered by wars waged inside and outside its confines, debt service, and other revenue drains has been designated as key to the survival of the remainder of the world. The prospect of the future progression of tax reform without meaningful initial input from the Sub-Saharan region is untenable. A truly inclusive global tax governance process will restore legitimacy and integrity to reform efforts.