House of Commons - Tax in Developing Countries: Increasing Resources for Development

International Development Committee - Fourth Report
Tax in Developing Countries: Increasing Resources for Development

Here you can browse the report together with the Proceedings of the Committee. The published report was ordered by the House of Commons to be printed 16 July 2012.

Contents

Terms of Reference

Report

Summary

1 Introduction

Country-level tax profiles

2 Country-level tax policy

Forms of taxation

Non-corporate taxation

Corporate taxation

Broadening the tax base

3 Global level tax policy

Automatic exchange of information

Tackling transfer pricing abuse

Implications of UK Finance Bill 2012

Role of Extractive Industries Transparency Initiative (EITI)

Country-by-country reporting

4 UK Government's work on tax in developing countries

CDC

Technical assistance provided by DFID

Additional tax-related initiatives funded by DFID

Technical assistance provided by HMRC

Conclusions and recommendations

Formal Minutes

Witnesses

List of printed written evidence

List of additional written evidence

List of Reports from the Committee during the current Parliament

Oral and written evidence

Tuesday 28 February 2012: Martin Hearson, Policy Adviser, Economic and Social Development Team, ActionAid UK, Joseph Stead, Senior Economic Justice Adviser, Christian Aid,and Savior Mwambwa, Executive Director, Centre for Trade Policy and Development; Professor Mick Moore, Professorial Fellow, Institute of Development Studies, Professor Tim Besley, School Professor of Economics and Political Science, London School of Economics, and Dr Jonathan Di John, Senior Lecturer, Department of Development Studies, School of Oriental and African Studies

Tuesday 24 April 2012: Tim Scott, Global Head of Tax, Glencore International plc, Emmanuel Mutati, Board Chairman, Mopani Copper Mines Plc, Graham Mackay, Chief Executive, SABMiller plc, and Christopher Lenon, Chairman, Tax and Fiscal Affairs Committee, Business and Advisory Committee to the Organisation for Economic Co-operation and Development; Eddie Rich, Deputy Head and Regional Director (Southern and Eastern Africa and the Middle East), Extractive Industries Transparency Initiative, Dr Odd-Helge Fjeldstad, Research Director, International Centre for Tax and Development, and John Christiensen, Director, Tax Justice Network

Tuesday 15 May 2012: Mr Stephen O’Brien MP, Parliamentary Under-Secretary of State, Department for International Development, Justine de Davila, Governance Adviser, DFID, Simon Whitfield, Policy Adviser, DFID, and Stephen Sharples, Senior Governance Adviser, DFID; David Gauke, Exchequer Secretary, HM Treasury, Steven Effingham, Deputy Director, International Tax Team, HM Treasury, Peter Steeds, Deputy Director, Head of Transfer Pricing, Business International, and Alison Shallard Brown, Head of International Relations, HM Revenue & Customs

Written Evidence

Additional Written Evidence