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Levelling up

JULY 2015 Ensuring a fairer share of corporate tax for developing countries

International corporate taxation is broken and archaic and it harms all countries, especially developing countries. The Base Erosion and Profit Shifting (BEPS) Project will not solve tax-dodging and is not addressing the deeper problems associated with tax rules and treaties which harm poorer countries. Developing countries can’t wait for global agreement. Some have taken action to protect their corporate tax revenues. Others could do the same. In the long term, a new global deal is needed to curb tax competition between countries and tackle tax avoidance.