A ripple of applause after @profchristians suggests we stop trying to align the tax base with value creation, and start aligning it with development needs. Says the Inclusive Framework is the place to do that.
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This is why I’ve long disliked the term profit shifting just the same way I dislike the term redistribution. It invites us to assume things about an existing allocation or distribution that make change seem disruptive instead of corrective
I think there's a distinction between by changing rules vs by CSR, and also who was in the room/applauding... But did seem to be some appetite...
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W. Morris saying (as he has before) that LVA mgmt services could be taxed in devlping countries, and J Juggins calling for simplified TP favouring developing countries. Not a lot of biz there though (all in DC for TCPI!)
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Also launch of B Team Responsible Tax Principles which takes forward some of Getting to Good
End of conversation
New conversation -
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Can/should we decouple SDGs from UT/FA to focus on the SDGs? On "profit shifting" seems a bit contradictory to want FA and to tax where "value created" unless (for MNCs) you decouple value from location?
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