Taxation, International Cooperation and the 2030 Sustainable Development Agenda

Irma Johanna Mosquera Valderrama (PhD,  University  of  Groningen)  is  Associate Professor  at  the  Faculty  of  Law  of  the  University  of  Leiden,  the  Netherlands.  Her areas  of expertise  are  international  tax  law  and  comparative  tax  law  in  developed  and  developing countries.  She has published  several  articles  in  peer-reviewed  and  non-peer-reviewed journals. She is the principal investigator of the ERC Funded Project GLOBTAXGOV.Dries Lesage is Associate Professor at Ghent University, Belgium and Director of the Ghent Institute of International Studies. His research interests: globalization, global governance architecture, multipolarity and global governance, international tax policies.  Dr. Wouter Lips is a post-doctoral assistant at Ghent University focusing on the international political economy of taxation and global tax governance. His work has been published in New Political Economy, Journal of European Integration and Globalizations.

• Introduction.- Part I: Global tax governance and developing countries (Chapters that work on global matters of tax policy and the impact on developing countries).- Chapter 1. Getting the Short End of the Stick: Power Relations and their Distributive Outcomes for Lower-Income Countries in Transfer Pricing Governance (Cassandra Vet, Danny Cassimon, Anne Van de Vijver).- Chapter 2. The Promise of Non-Arm’s Length Practices: Is the Destination-Based Cash Flow Tax or Unitary Taxation the Panacea of which Developing Countries are in Search? (Afton Titus).- Chapter 3. The Suitability of BEPS in Developing Countries (Emphasis on Latin America and the Caribbean) (Isaác Gonzalo Arias Esteban and Anarella Calderoni).- Part II: External assistance for tax capacity building ((Chapters on external assistance, including issues for donors).- Chapter 4. Policy Coherence for Sustainable Development in International Tax Matters: A Way Forward for Donor Countries? (Sathi Meyer-Nandi).- Chapter 5. Medium-Term Revenue Strategies as a coordination tool for DRM and tax capacity building (Wouter Lips and Dries Lesage).- Part III: Tax incentives and attracting sustainable investment (Chapters that work on the dilemma between attracting investment and raising revenue from external sources).- Chapter 6. Tax Incentives in Pacific Alliance Countries, the BEPS Project (Action 5) and the 2030 Sustainable Development Agenda (Eleonora Lozano Rodríguez).- Chapter 7. Tax incentives in developing countries: A case study: Singapore and Philippines (Irma Johanna Mosquera Valderrama and Mirka Balharová).- Chapter 8. Foreign Investors vs National Tax Measures: Assessing the Role of International Investment Agreements (Julien Chaisse and Jamieson Kirkwood).- Part IV: Harmful and helpful tax practices for sustainable development (Chapters that research the impact and harmfulness certain common tax practices in a systemic manner, including multiple countries). Chapter 9. Tax Expenditure Reporting and Domestic Revenue Mobilization in Africa (Agustin Redonda, Christian von Haldenwang and Flurim Aliu).- Chapter 10. Negative Spillovers in International Corporate Taxation and the European Union (Leyla Ates, Moran Harari and Markus Meinzer).