Getting the short end of the stick again and again

Now the reform to curb corporate tax avoidance gets up to speed with the outdated principles of corporate taxation, it seems that developing countries are left with a disproportionately small share of these recaptured taxes.

As long as the underlying theory of value creation remains hidden and uncontested, chances are developing countries will keep getting the short end of the stick.

Read the full blog on Tax Justice Network.

Download theĀ original working paper here.