We are a research network improving the quality of tax policy and administration in sub-Saharan Africa.
We collaboratively generate policy-relevant research and build African research capacity in the area of taxation.
Currently, the governments of over 130 countries, led by the OECD and G20, are considering radical reforms to international rules that shape the taxation of multinational companies. Our work on this topic supports research and debate to help low-income countries navigate a fast-paced and technically complex agenda with a lot at stake. Explore our new hub, which includes a list of key resources, news, analysis, and a curated Twitter feed.
Press Release Today, the G20 Finance Ministers are meeting in Washington D.C. to consider the OECD’s proposal for a “unified approach” to update international corporate tax rules for the digital era. Following its publication last week, the proposal was described as stunning, revolutionary, and a “global shake-up.” But how radical is it really, and how…
The Nigerian Tax Research Network (NTRN) is pleased to invite submissions for research-based presentations at its 2019 meeting scheduled for December 5th and 6th at the FIRS Training School in Abuja, hosted in partnership with the Federal Inland Revenue Service. The conference seeks to bring together stakeholders and showcase the best current research on the pressing challenges of taxation and revenue in…
The Nigerian Tax Research Network (NTRN), in partnership with the International Centre for Tax and Development (ICTD) and the Federal Inland Revenue Service (FIRS), offer an enhanced programme of research capacity-building for researchers on tax and revenue outside of established academic high-level career paths. The programme will consist of seven modules spread throughout a year…
Yesterday the OECD secretariat published its proposed ‘unified approach’ to update corporate tax rules for the digital era, or at least for one of the project’s two pillars. The proposal is designed to be “the basis for a negotiation that could result in a political agreement by mid-2020.” This agreement is to be made via…
There is a growing interest in the role that double tax agreements play in eroding societies’ tax bases. While long considered a technocratic area that generally aims to prevent double taxation, states have become increasingly aware that applying solid tax treaties is of extreme importance to prevent tax avoidance. Over the last few years countries…
