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Brilliant thread re UN process on illicit financial flows. G77 countries & @TaxJusticeNet argue that tax avoidance is a key component. Head of Nigerian tax authority "we see tax not paid as corrupt"
Historic colonial extraction makes it all the stronger, denying state funds.https://twitter.com/alexcobham/status/1129052878700785664 …
So the UN is going to get stuck in interminable 'debates' between countries with no agreement on basic concepts. Meanwhile standard setting on tax depends on finding consensus on seriously technical matters. I can't see how this will enhance UN's role, or domestic accountability
... and aggressive tax avoidance stays on the table, as the G77 wants. As you've rightly said, it won't solve everything. But it's a big deal & needs action. And of course the SDGs are not exactly a model of conceptual clarity throughout.
Constructive action seems likely to be thru (1) domestic legal & administrative reforms (2) OECD Inclusive Forum standard setting (3) possible role for UN cttee if can develop ...hard to see how UN set piece 'debates' based on mutual misunderstanding & hot air are going to help
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