"All ASEAN Member States need to collaborate with one another to establish effective enforcement mechanisms and take collective action to prevent harmful tax practices in the form of corporate tax incentives, in pursuit of a common goal of building sustainability and resilience across the ASEAN region."
Policy recommendations for G77 countries on the occasion of the virtual consultation between UN Member States and the FACTI Panel
In advance of the virtual consultation between UN Member States and the High-Level Panel on International Financial Accountability, Transparency and Integrity for Achieving the 2030 Agenda (hereafter, FACTI Panel).
Tax regimes are commonly seen as separate from investments and trade regimes, with no substantive linkages in between. As well, investments and free trade agreements (FTAs), whether bilateral, regional or multilateral, appear to be only marginally connected with tax matters.