What Hope for Global Tax Justice?
The article opens:
2009 was the year when international co-operation on taxation stopped being preferable and became vital. The fi nancial crisis highlighted the woeful inability of individual nation states to regulate global capital flows, forcing the leaders of the world’s largest economies to come together under the banner of the G20, seeking global solutions to global problems.
In contrast to the widely recognised need for international co-operation, the political reality of achieving multilateralism on taxation remains fraught.
Well there's an understatement. But read on, you can access the whole article here.