UNCTAD blames deregulation, seeks code of conduct
The 64-page report mentions the word "tax" only four times, but it does mention one especially interesting idea:
"To avoid the fight for market shares through manipulation of the exchange rate, wage rates, taxes or subsidies and to prevent financial markets from driving the competitive positions of nations into the wrong direction, a new code of conduct is needed regarding the overall competitiveness of nations. Such a code of conduct would have to balance the advantages of one country against the disadvantages of other directly or indirectly affected countries."
Now that makes sense. On the tax field, one is already being prepared for the UN. Read more here.