ICTD Blogs

Commentary and discussion about taxation and development from international experts.

New Toolkit Aims to Curb Transfer Mispricing in African Mining

Recently, 38 African tax authorities convened in Abuja for the International Conference on Tax in Africa, organised by the African Tax Administration Forum (ATAF). The group discussed ways to boost tax revenues, in particular, how to improve collection of corporate...
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The UN Tax Committee holds out the begging bowl

Last week the UN Committee of Experts on International Tax (UNTC) met at the United Nations HQ in New York, a few metres from the Security Council meetings on Syria, followed by a special session on tax of the Economic and...
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Estimating tax avoidance: New findings, new questions

There are now a range of estimates of the global scale of tax avoidance. These include: the $600 billion annual tax loss estimated by IMF researchers Crivelli et al. (2015; 2016), which divides roughly into $400 billion of OECD losses and...
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New Book Examines Alternative Approach to Taxing Multinational Companies

International tax rules for multinational companies appear to be approaching a major crossroads, for three reasons. First, the OECD Base Erosion and Profit Shifting (BEPS) process is increasingly seen as unlikely to deliver on the ambition of its one stated...
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Improving Natural Resource Taxation in Developing Countries

Policy-makers in developing countries, when choosing a mix of fiscal instruments to govern a mining or oil-and-gas development, often face a dilemma. It’s a tug-of-war between tradition, as represented by a preference for royalties that are based on the gross...
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