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Improving international tax rules

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In recent decades, the way businesses are run has changed. International trade has grown sharply. Many consider that international tax rules are not up to date with the realities of doing business in a globalised world. They are creating new challenges for national tax authorities all around the world.

Executive summary

As stated by Pascal Saint-Amans: “It is a watershed moment for international tax policy. The debate over tax evasion by the wealthy and tax avoidance by multinational corporations has never before grabbed so many headlines2 or caused so much anger”.

While the current hot tax topics emerged for governments over a decade ago, there has been political support for international tax coordination as from the end of 2000s. Indeed, the financial and economic crisis has forced governments to struggle over the question of public and social spending, as well as to increase taxes and protect their tax base. 

This article focuses on two main aspects of international tax coordination between governments: the increase in tax
transparency and the update of international tax rules and consequences for taxpayers.

Inside magazine issue 5 – June 2014

Inside is Deloitte’s quarterly magazine offering an exclusive insight into best practices, trends and opportunities faced by our clients across all industries.

Inside focuses on the main hot topics relevant for the market (Asset management, Banking, Insurance, Public sector, Healthcare, Private equity, Real estate, TMT, Manufacturing and consumer business, Transport and logistics). 

Inside magazine issue 5
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