The paper focuses on two crucial issues that hinder the fiscal sovereignty of developing countries: the reduced level of international tax cooperation, and the lack of appropriate procedures for sovereign debt crisis resolution. The low level of international tax cooperation enables a race to the bottom in tax rates among countries, tax avoidance through profit-shifting activities by companies and tax evasion by individuals and companies, based on the existence of non-cooperative jurisdictions.
Committee for Development Policy (CDP)

Report of the Committee for Development Policy (E/2018/33, Supplement No. 13)

The report addresses the five themes discussed during the plenary

CDP Secretariat briefed delegates on the outcome of the triennial review

CDP Vice- Chair stressed the need to address contradictions in the current systems

The paper examines whether the planned eradication of poverty to the year 2030 part of the SDG strategy is compatible with the expected trends in key economic variables such as GDP growth, population growth, income inequality and food prices.

This paper presents some of the challenges of the leaving no-one behind mandate. Firstly, how the development cooperation system can be brought up to date; secondly, why cooperation may still be useful and effective in supporting an Agenda beyond ODA; and finally, the way in which resources should be allocated in order to preserve the purpose of development cooperation.