Side Events of the Committee of Experts on International Cooperation in Tax Matters

A side event on “Tax Avoidance and Evasion as an Impediment to Development ” was held on 23 July 2007 during the Substantive Session of the Economic and Social Council held in Geneva in July 2007. The event examined the costs to development of tax avoidance and evasion, an issue receiving increasing attention in the context of innovative ways of financing development internationally. It was co-sponsored by the Financing for Development Office, the Tax Justice Network and a group of countries (Algeria, Brazil , Chile, and Spain – all of which are participants in the GT-7 initiative on innovative mechanisms for financing development) in their national capacities. The papers presented are available below:

• Mr. Luis Eduardo Escobar, Chile
  A Chilean Perspective on Tax Havens and Tax Elusion: The need for internationally harmonised responses
• Mr. John Christensen, Tax Justice Network
  The Costs of Tax Avoidance and Evasion – responding with a development focus
• Mr. Malcolm Couch, Isle of Man
  Tax Avoidance & Evasion from the Perspective of a Small International Financial Services Centre