The OECD – penalising developing countries for trying to tackle tax avoidance brief analysis by TJN’s Alex Cobham and Andreas Knobel

Alex Cobham, research director of Tax Justice Network and COFFERS researcher, recently published jointly with TJN’s Andres Knobel a brief analysis of a new OECD specification on Country-by-Country Reporting (CbCR) – a topic very dear to COFFERS.

Their analysis shows that OECD’s new terms of reference  to assess the implementation by countries of BEPS Action 13 related to CbCR may penalise countries, especially developing ones, that try to obtain by their own means the CbCR’s valuable data needed to tackle multinational tax avoidance.

The analysis can be read here: http://www.taxjustice.net/2017/03/07/19628/