As the financial crisis takes its toll on countries in Europe, North America and Asia and with aid budgets under pressure, attention has turned to tax as a means of financing development in poor countries. Do tax directors have a part to play in this? And is there a business case for helping poor countries raise tax revenue? David McNair of Christian Aid of the UK looks at the debate.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year