It is a historic moment for international trade negotiations; at the World Trade Organization’s (WTO) 13th…
Pakistan’s 2024 general elections are going ahead tomorrow amidst economic turmoil, terrorism, and regional tensions. Shunned…
Council-vendor disputes Council-vendor tensions have contributed to tax resistance and low compliance among market vendors which…
A subject-to-tax rule (STTR) is a tax treaty provision that allows source countries to impose an…
Tax and law courts are not strangers. In fact, courts are often called to adjudicate the…
After attending the United Nations Tax Committee meeting in October and participating in its deliberations, Professor…
The fundamental challenge in tax digitalisation lies in shifting focus away from the mere implementation of technology. Instead, a clear strategic vision is needed to define the problems and goals digitalisation aims to address whilst also holistically mapping and analysing constraints….
How can environmental taxes increase the sustainability of economic growth in low-income countries? Environmental taxes can…
Last week, the United Nations General Assembly passed a historic resolution commencing work on a UN…
As Zambia’s proposed e-levy on mobile money transfers takes shape, policymakers would be prudent to consider the lessons learnt by other African countries…
Digital finance is experiencing rapid evolution, with governments and economies becoming increasingly digitalised. For tax systems, the implications are profound. With opportunities and challenges….
Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African…