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Jericho Notices Tax Special: December 2017

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Responsible Tax and the Developing World: Is Tax a Fundamental Human Right? 

Taxes are the price we pay for civilised society

Jericho Chambers co-created – and has been working with – KPMG International on the Responsible Tax project since the summer of 2014. This week sees the launch of our first publication, exploring the relationship between Responsible Tax and the Developing World, a subject that has been understandably prominent throughout the project’s lifetime.


Daily, headlines remind us that tax remains a contentious issue, but conversations can and must go further than blame games. We see tax as effectively a compact between business, government and civil society. This is why we talk about “responsible tax for the common good”. The global Responsible Tax conversation covers many practical issues (from BEPS to transparency, avoidance & evasion) and themes as diverse as morality, trust, equality, and what constitutes ‘fair’ competition and responsible business. Many of these come together in discussions on tax and the developing world.

The diversity of those participating in the global Responsible Tax project speaks to the heart of the Jericho model: from corporations and their advisers, to campaigners; activists to academics; governments, policymakers and regulators, to journalists, authors and faith leaders. The conversations are often feisty but ultimately productive – everyone taking part is united by a commitment to find effective solutions that enable tax to contribute to a fairer, more civilised world.

The eleven essays in this collection, curated and edited by Jericho partner Neal Lawson and Chris Morgan, Head of Global Tax Policy at KPMG, reflect the diversity and richness of the conversation – very different perspectives from very distinctive geographies.


A new framework for tax in the developing world

E-Booklet, published December 2017 – click here to download.


  • DIALOGUE – Foreword: A New Tax Dialogue by Neal Lawson and Robert Phillips, Jericho Chambers


  • SUSTAINABILITY – Tax: Meeting the UN Sustainable Development Goals, by Michael Hastings, Global Head of Citizenship, KPMG International


  • FACTS – Responsible Tax must be Rooted in Facts, by Maya Forstater, Visiting Fellow, Center for Global Development


  • DEVELOPMENT – BEPS and the Developing World, by Pascal Saint-Amans, Director, Centre for Tax Policy and Administration, OECD


  • CIVIL SOCIETY – Tax and the Developing World: A Civil Society Perspective, by Christine Allen, Director, Policy & Public Affairs, Christian Aid


  • TRANSPARENCY – A Route to Assurance, Trust, and the Realisation of Rights, by Ewan Livingston, Head of Corporate Partnerships, ActionAid


  • HUMAN RIGHTS – Resources for Needs and Rights, by Attiya Waris, Senior Lecturer at the Law School, University of Nairobi in Kenya


  • CAPACITY – Capacity not Dependency: Building Tax Capacity in Africa, by Mary Baine, Head of International Tax and Technical Assistance, African Tax Administration Forum


  • POLICY – Balancing Width and Depth: The Difficulty of Widening the Tax Base, by Thabo Legwaila, Professor of Law, University of Johannesburg


  • CORPORATE CITIZENSHIP – Tax and the Developing World: What are the Corporations Getting Right and Wrong? Alan McClean, Executive Vice President for Tax, Shell International


  • NEXT STEPS – Responsible Tax: What Next? by Jane McCormick, Global Head of Tax, and Chris Morgan, Head of Global Tax Policy, KPMG International


We hope these essays will help build greater consensus among different groups on a framework for responsible tax as a means to realise sustainable development in countries where it is most needed. We are hugely thankful to KPMG’s Jane McCormick and Chris Morgan for their leadership and commitment to this project. None of the above would have been possible without their vision and courage.

Read, enjoy, share, and get involved.


Context for the Developing World Publication


These essays represent the latest in a series of discussions KPMG International hosts online, in written provocations and at events on the subject of global Responsible Tax. The genesis for this publication flows from contributors to a roundtable discussion in London in April 2017, where Lord Williams of Oystermouth, former Archbishop of Canterbury, suggested a focus on “how a process of Responsible Tax contributes to a stable process of development”. The video above includes highlights from that discussion.


Many like to talk about the relationship between tax and the so-called global crisis of trust. An interview with Robert Phillips (video above) explores this connectivity further – and speaks to the importance of the project as a whole.

If you would like to find out more on the movement we are building with KPMG and/ or would like to participate, please visit the Responsible Tax web platform.


Neal Lawson, Robert Phillips, Eve Harris and Becky Holloway

Jericho Chambers

December 8 2017 



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