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Fight tax avoidance and reform investment policies

Focus on WIR 2015

Two crucial issues are dealt with in the new World Investment Report (WIR 2015): A fundamental reform of the international investment regime and more coherence between international tax and investment policies. According to the authors of the report there must be no contradiction between the policy imperative of taking action against tax avoidance and facilitating productive investment in sustainable development. By Rainer Falk


Systematic reform of the international investment agreement regime is pressing to promote sustainable development and bring coherence to the almost 3,300 agreements currently in existence, and tax avoidance can be tackled while promoting investment in sustainable development, the report by the UN Conference on Trade and Development (UNCTAD) says amid an ongoing debate and policy work in the international community on the fiscal contribution of multinational enterprises and on the adequacy of investor-state settlement provisions in new trade agreements ...

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Find in this article:

Reform of international investment treaty system
Safeguarding the right to regulate
Spotlight on offshore investment hubs
Losses for developing countries

The author:

Rainer Falk is the editor of World Economy & Development.

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