ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Towards an Intergovernmental Tax Committee

India's support for the establishment of an intergovernmental tax committee at the United Nations is a move towards a more just global tax regime. This article examines some of the key deficiencies in the existing system, reasons why an intergovernmental tax body is necessary and suggests some steps that could be taken by the Indian foreign policy establishment in pursuing this goal.

The United Nations (UN) held the Third International Conference on Financing for Development (FFD) in July in Addis Ababa, Ethiopa, to discuss how the post-2015 Development Agenda, including the sustainable development goals (SDG), would be financed. The conference consisted of eight plenary sessions, six round tables and nearly 200 side events. The topics discussed were wide-ranging from technology transfer to overseas development assistance (ODA) to climate financing. However, one of the most important questions at the conference was that of a global intergovernmental tax body, which resulted in rancorous debates and led to the drawing of clear fault lines between rich and poor nations.

Global Tax Regime Deficiencies

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