BACKGROUND

In 2016 Dale and Robert discussed the Action Plan introduced by the Organisation for Economic Cooperation and Development (OECD) in 2013 to combat Base Erosion and Profit Shifting (BEPS) by multinational entities (MNEs).

Subsequently an Action Plan comprised of fifteen (15) specific action points was published by the OECD that were designed to overcome the challenges of a globalised and digitalised economy.

Whilst we recognised high volume of work that the OECD had put into this undertaking, we concluded that the principal cause of BEPS and other tax avoidance activities was the bilateral architecture per se of the global tax treaty regime which encouraged uncoordinated bilateral tax treaties and domestic tax laws. These uncoordinated laws created gaps and frictions which encouraged tax evasion and avoidance.

Subsequently Robert wrote his thesis bearing the title “A Theoretical Basis for a Multilateral Tax Treaty” which was published in 2023 under the guidance of Professors Dale Pinto and Helen Hodgson.

Our current planning team of international tax specialists, tax authors, tax revenue professionals, and an extensive team of development planners and economic consultants, have identified a raft of desired outcomes that we will work in cooperation with member countries to achieve.

These include:

1. Provision of the essential availability of fresh water, food and shelter for the population.
2. Widespread adoption of our multilateral tax treaty by both emerging and developed countries.

• • Substantial increases in the amount of annual tax revenue.
  • Provision of security for the homeland.
  • Development of infrastructure
  • Advancement in education, housing availability, and health services
  • Encouragement of inward investment encouraged by competitive tax rates
  • Development of a tourism industry
  • Maintenance of a democratic political system

To achieve these outcomes the following social and political standards are recommended:

1. Provision of good government in member countries and their possessions.
2. Undertaking programs designed to provide sufficient water, food, and housing availability for the general population.
3. Ensure adequate education is availability to the general population.
4. Ensure adequate health services are availability to the general population.
5. Protect, and where required, restore the environment and provide habitat protection for indigenous species of flora and fauna.
6. Maintain Political stability
7. Work with our economic development planners and coordinators to restore and/or develop traditional and innovative local industries
8. Maintain continued membership of the Multilateral Tax Treaty is subject to a satisfactory annual audit.
9. Positive action to reduce pollution and degradation of the environment which has resulted in a negative man-made exaggeration of climatic events.

TARGET OUTCOMES

Provide evidence of:

1. Membership of the Global 91 Initiative comprised of the Multilateral tax Treaty and the Global Tax Authority.
2. Provision of essentials of water, food, and shelter for the general population.
3. Development of infrastructure.
4. Provision of homeland security.
5. Positive action against environmental pollution and climate change.