Here's a link to my report for the GUE/NGL group in the European Parliament on EU members' tax treaties with developing countries. This is a brief thread with some highlights guengl.eu/policy/publica…
Most of the world's tax treaties - and 40% of those with developing countries - have an EU member as signatory. This makes the EU uniquely placed to 'lead by example'. 
The EU Parliament has already called for "Member States to properly ensure the fair treatment of developing countries when negotiating tax treaties, taking into account their particular situation and ensuring a fair distribution of taxation rights between source and residence."
I measure how much of a developing country's ('source') taxing rights - which allow it to tax inward investment from the treaty partner - each treaty leaves intact. Turns out EU treaties remove more source taxing rights than average, even when compared with other OECD members.
And the gap is getting wider
There's also loads of variation within each EU member's treaties, and between the average values for EU members. The same is true when drilling down to individual provisions. So lots of potential to 'level up' based on precedent
Recommendations here
@threadreaderapp unroll would you please?
