Valpy Fitzgerald

Valpy FitzGerald is Professor Emeritus of International Development Finance at St Antony's College Oxford. They serve as commissioner – with colleagues Joseph Stiglitz and Gabriel Zucman – on the Independent Commission on the Reform of International Corporate Taxation (ICRICT).

The negotiations on corporate taxation at the Organization for Economic Cooperation and Development’s (OECD) BEPS Inclusive Framework initiative have rightly generated much discussion, both on the process and on the proposed changes in tax policies. Allison Christians has pointed to several concerns that developing countries have with both: the proposal is one that has maximum