Discuss development agencies' impact on developing countries' finances.

The international dimension's justification: the tax's globalisation (the mobile capital-and-income vs the territorial states — the base's escape); the fairness's claims (the inter-nation equity — the developing countries' revenue loss (the illicit flows' drain); the tax-justice movement's advocacy); the cooperation's necessity (the double-taxation's avoidance + the double-non-taxation's prevention — the two faces); the standards' harmonisation (the common rules' efficiency).