Double Taxation Treaties (Developing Countries) Bill

Stewart Malcolm McDonald Excerpts

2nd reading: House of Commons
Friday 16th December 2016 Commons Chamber

[Roger Mullin (Kirkcaldy and Cowdenbeath) (SNP)]

I beg to move, That the Bill be now read a Second time.

I wish to start by quoting a statement from the UK Government with which I agree 100%—[Interruption]—strange as that may seem. The UK Government’s aid strategy states:

“International development is about much more than just aid.

I am bringing this Bill forward, because international development is about much more than just aid.

I became interested in these types of issues many years ago when I first started doing international work. My first such job was for the Food and Agriculture Organisation of the United Nations. Over the years, I have worked on 26 international assignments that have involved countries in the developing world. I have worked in places that I did not even know existed before I was asked to accept a contract—being a Scotsman I accepted the contract and then looked up the place on the map. I have been in places such as the Marshall Islands, in the middle of the Pacific ocean, and in the middle east, in places such as Oman and Yemen—where at one stage I thought I was being kidnapped—but most of my time and 16 of my assignments have been in Africa. On my last assignment before joining this House, I was funded by the Norwegian Government to evaluate the Benguela Current Commission’s research unit, which was researching the Benguela current as it ran up South Africa, Namibia and Angola.

I have had a long interest in development matters. I have never been funded by a charitable body, always by bilateral Government arrangements or sometimes at the request of the United Nations or the World Bank, as well as on a couple of occasions by the Asian Development Bank. One thing that struck me in my early days doing such work was that although I believe passionately in aid and funding and that the Government have done absolutely the right thing by being at the forefront of paying an agreed percentage of GDP to the developing world, that will never be enough to address the needs of some of the poorest countries in this world. Indeed, there is great danger in seeing international development solely as a function of aid.

Let me tell the House one thing. There have been estimates that if somehow the world was able to stop all the tax evasion and tax avoidance in the continent of Africa, and to clean up the system, including in the small areas I am considering, the tax that could be earned in Africa would be far greater than the entire international aid that is fed into Africa. My challenge today is to people who say that they do not like international aid in the sense of our sending money for good purposes to the developing world.

[Stewart Malcolm McDonald (Glasgow South) (SNP)]

I wonder whether my hon. Friend has anyone in mind when he says that.