doi.org
December 2018 • Rasmus Corlin Christensen
In 2013, the G-20 asked the OECD to develop new rules for corporate tax transparency, pushed by civil society activists. World leaders had agreed that increased transparency was urgently needed to help shore up national fiscal systems and alleviate social injustices. These new rules have wide-ranging economic and political consequences for the regulation of global wealth chains (GWCs). Tax transparency is a key factor in the level of information asymmetry between wealth chain ‘insiders’, such as corporations and t…