Taxation, international cooperation and the 2030 Sustainable Development Agenda

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).