A tax system for sustainable growth

August 20 2015

In this exclusive op-ed piece for International Tax Review, Chris Lenon, former head of tax for Rio Tinto and an expert witness to the Independent Commission for the Reform of International Corporate Taxation (ICRICT), argues that a focus on incentives and ultra low or no tax jurisdictions should be policy makers’ priority, rather than ideas included in the commission’s report, such as allocation.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Transfer Pricing

Brazil’s updated TP profile represents full arm’s-length principle alignment: advisers

The OECD profile signals Brazil is no longer a jurisdiction where TP can be treated as a mechanical compliance exercise, one expert suggests, though another highlights “significant concerns”

Sam Sholli, January 28 2026

Direct Tax

How Libya’s stamp duty is the gatekeeper investors often miss

Libya’s often-overlooked stamp duty can halt payments and freeze contracts, making this quiet tax a decisive hurdle for foreign investors to clear, writes Salaheddin El Busefi

Salaheddin El Busefi , January 28 2026

Direct Tax

Business process management and workflow automation diagram with

Common pitfalls in tax automation: what CFOs need to know

Eugena Cerny shares hard-earned lessons from tax automation projects and explains how to navigate internal roadblocks and miscommunications

Eugena Cerny, January 27 2026

Direct Tax

Can virtual services create a service PE? Analysing Indian litigation

The Clifford Chance and Hyatt cases collectively confirm a fundamental principle of international tax law: permanent establishment is a concept based on physical and territorial presence

Sameer Sharma, January 26 2026

Direct Tax

PwC scandal reminds all tax firms of their duties, says minister

Australian government minister Andrew Leigh reflects on the fallout of the scandal three years on and looks ahead to regulatory changes

Tom Ravlic, January 26 2026

Indirect Tax

A taxing week: Trump’s Greenland threats reiterate potency of tariffs

The US president’s threats expose how one superpower can subjugate other countries using tariffs as an economic weapon

Sam Sholli, January 23 2026

Direct Tax

This week in tax: Donald Trump walks back tariff threat following Greenland turbulence

The US president has softened his stance on tariffs over Greenland; in other news, a partner from Osborne Clarke has won a High Court appeal against the Solicitors Regulation Authority

Sam Sholli, January 23 2026

Direct Tax

Musa Dudhia & Co partner on boxing his way to success

Emmanuel Manda tells ITR about early morning boxing, working on Zambia’s only refinery, and what makes tax cool

January 22 2026

Direct Tax

AI in GCC tax administration: from digital compliance to intelligent governance

Hany Elnaggar examines how AI is reshaping tax administration across the Gulf Cooperation Council, transforming the taxpayer experience from periodic reporting to continuous compliance

Hany Elnaggar, January 22 2026

Transfer Pricing

‘Confidence builder’: LG deal with Indian tax body strikes positive tone

The APA resolution signals opportunities for multinationals and will pacify investor concerns, local experts told ITR

Sam Sholli, January 21 2026