Do we need an international code of ethics on tax?


Date October 2017
Participants Caroline Macfarland
Partners Tax COOP


Common Vision’s Director Caroline Macfarland spoke at the Tax CO-OP Conference, held at the United Nations Geneva. The event brought together international experts on tax to reflect on tax competition in the era of trade globalization and digital economies.

In a session that was Facebook live-streamed to a young audience from higher education institutions around the globe, Caroline spoke about the expectations of the younger generation of tax behaviour and whether an international code of ethics for tax is necessary or helpful to restore trust in the social contract on tax.