ICRICT response to the OECD Consultation on Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two

BEPS 2.0 : What the OECD BEPS Process has achieved and what real reform should look like

By failing to collect the revenue that is being lost through tax avoidance schemes by
multinationals, governments are failing in their obligation to mobilise all available
resources towards the realisation of human rights and the sustainable development
goals (SDGs) and thereby condemning millions of people across the developing world
to poverty, lack of opportunity and lower living standards.