A recent report on Taxation which contains some interesting material.
International Development Committee - Fourth Report Tax in Developing Countries: Increasing Resources for Development
Contents
Terms of Reference
Report
Summary
1 Introduction
Country-level tax profiles
2 Country-level tax policy
Forms of taxation
Non-corporate taxation
Corporate taxation
Broadening the tax base
3 Global level tax policy
Automatic exchange of information
Tackling transfer pricing abuse
Implications of UK Finance Bill 2012
Role of Extractive Industries Transparency Initiative (EITI)
Country-by-country reporting
4 UK Government's work on tax in developing countries
CDC
Technical assistance provided by DFID
Additional tax-related initiatives funded by DFID
Technical assistance provided by HMRC
Conclusions and recommendations
Formal Minutes
Witnesses
List of printed written evidence
List of additional written evidence
List of Reports from the Committee during the current Parliament
Oral and written evidence
Tuesday 28 February 2012: Martin Hearson, Policy Adviser, Economic and Social Development Team, ActionAid UK, Joseph Stead, Senior Economic Justice Adviser, Christian Aid, and Savior Mwambwa, Executive Director, Centre for Trade Policy and Development; Professor Mick Moore, Professorial Fellow, Institute of Development Studies, Professor Tim Besley, School Professor of Economics and Political Science, London School of Economics, and Dr Jonathan Di John, Senior Lecturer, Department of Development Studies, School of Oriental and African Studies
Tuesday 24 April 2012: Tim Scott, Global Head of Tax, Glencore International plc, Emmanuel Mutati, Board Chairman, Mopani Copper Mines Plc, Graham Mackay, Chief Executive, SABMiller plc, and Christopher Lenon, Chairman, Tax and Fiscal Affairs Committee, Business and Advisory Committee to the Organisation for Economic Co-operation and Development; Eddie Rich, Deputy Head and Regional Director (Southern and Eastern Africa and the Middle East), Extractive Industries Transparency Initiative, Dr Odd-Helge Fjeldstad, Research Director, International Centre for Tax and Development, and John Christiensen, Director, Tax Justice Network
Tuesday 15 May 2012: Mr Stephen O’Brien MP, Parliamentary Under-Secretary of State, Department for International Development, Justine de Davila, Governance Adviser, DFID, Simon Whitfield, Policy Adviser, DFID, and Stephen Sharples, Senior Governance Adviser, DFID; David Gauke, Exchequer Secretary, HM Treasury, Steven Effingham, Deputy Director, International Tax Team, HM Treasury, Peter Steeds, Deputy Director, Head of Transfer Pricing, Business International, and Alison Shallard Brown, Head of International Relations, HM Revenue & Customs
Written Evidence
Additional Written Evidence
http://www.publications.parliament.uk/pa/cm201213/cmselect/cmintdev/130/130.pdfhttp://www.publications.parliament.uk/pa/cm201213/cmselect/cmintdev/130/130vw01.htm