Tuesday, November 16, 2010

A history of information exchange

This blogger has just come across a fascinating United Nations document, exploring (among other things) the history of efforts by developing countries to get a fairer global tax system, in the face of determined efforts to stop them. Dated August 2003, and entitled Institutional framework for international tax cooperation, it is a trove of useful historical information for those interested in understanding how we got to the current, cynical global set-up.

One key paragraph written then could have been written today:

"The Monterrey Consensus has imposed on the developed countries an obligation to assist developing and transitional countries in establishing the enabling domestic environment necessary for resource mobilization. As discussed above, that obligation is not being met. It is unlikely to be met any time soon under the existing institutional framework for international tax cooperation."


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