It ain't fashion, if it ain't sustainable

Organisation for Economic Co-operation and Development

Tax Reforms / FDI Implications

11 June 2022

6 minutes

Both developed economies and developing economies are expected to benefit substantially from increased revenue collection. Offshore financial centres stand to lose a substantial part of revenues collected from foreign affiliates.

Global Minimum Tax: Developing Countries Could Lose Out on Tax Revenues, says UNCTAD

Plans for a minimum tax on profits of multinationals will have major implications for investment policy, the UNCTAD’s World Investment Report 2022 has warned. Developing countries could lose out on tax revenues due to capacity and legal constraints on the implementation of needed reforms.

Special Correspondent

Commentary

Threadbare / Due Diligence 2022 / I

21 March 2022

6 minutes

In the modern economy, some large manufacturers might be working with thousands or even tens of thousands of first tier suppliers. At the second and third tiers, the numbers grow phenomenally. Suppliers (up and down the chain) also change often for various reasons.

Due Diligence in Cotton Supply Chains Is a Real Challenge

Cotton cultivation takes place in a rural context and the agricultural sector is quite remote from the realities of the fashion industry and on which brands often feel that they have limited influence. The cotton value chain is a long and complex one. How can one ensure that due diligence regulations will not inadvertently exclude smallholder cotton farmers from global value chains? The first in a series.