BRICS and the Emergence of International Tax Coordination edited by Yariv Brauner and Pasquale Pistone, IBFD 2015

• Published date: 16 August 2019
• Date: 16 August 2019

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BRICS and the Emergence of International Tax Coordination

edited by Yariv Brauner and Pasquale Pistone, IBFD 2015

Reviewed by Craig West1

The IBFD published book ‘BRICS and the emergence of international

tax coordination’ comes during a per iod of significant flux in international

tax. A frequently asked question is whether the BRICS (Brazil, Russia,

India, China and South Africa) have a clear role to play in the development

of international tax understanding in the future.

Having its origin in a research seminar conducted in Amsterdam in

2013, this book synthesises and expands on the research findings from

that seminar. In a well-structured and logical manner, the book focuses

on two key themes:

1. ‘the shift of power in the global economy from the traditionally

dominant countries that comprise the OECD, or, even more

narrowly, the G7, to emerging economies, perhaps led by the

BRICS’

2. ‘the various options available to the BRICS and other emerging

economies in their quest for a voice in the governance of the

international tax regime to’

2.1. operate as a loosely co-ordinated bargaining group;

2.2. lose relevance as some or all may join the current regimes; or

2.3. further institutionalise and cooperate more closely.

The book examines the above through the central question of: ‘whether

[or not] the BRICS countries are likely to organize themselves as a bloc,

and attempt to influence the evolution of the international tax regime’.

These themes are examined not only in the context of the BRICS, but

extend as well to include Turkey, Nigeria and the regional block of the

East African Community.

Recognised as a starting point to the research in this area, this influential

book examines the convergences and divergences of the BRICS with

respect to international tax matters.

The book is divided into three major parts (each comprising further

chapters). In the first part (‘The BRICS and the International Tax

Regime’) sets out the purpose of the book and the theoretical framework.

The second part examines the ‘Tax Policy and Technical Tensions in the

BRICS(+) World’. Finally, the third part looks to ‘The Impact of the

Ascent of the BRICS’.

Following the introduction to the research agenda for the book and

providing some introductory comments, Tsilly Dagan and Reuven Avi-

1 Associate Professor at the University of Cape Town.

(2016) 3(2) Journal of Comparative Law in Africa 200

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