When discussing tax policy a common tendency used to be to treat it as an exclusively domestic policy matter, one to which only the prerogatives and obligations of the State where the respective taxes are to be collected are relevant. Reality could be nothing further from the truth, as demonstrated by the amounts of revenue that get lost to tax evasion and avoidance by international actors because of their ability to straddle across a diversity of national jurisdictions...

...At the Third Financing for Development Conference last year, the biggest issue of contention was whether to establish a body with full participation of developing countries to negotiate rules for tax cooperation...

...A new publication by RightingFinance addresses the implications for tax policy of obligations of cooperation and assistance for the achievement of human rights. Each tool contains normative foundations of the obligations and rights in question, their applications to tax policy – including explanations and references to practical examples – and a set of questions for reflection.