Showing 1-12 of 104 blogs
August 2019
Blog
by Anthony Kibirige

Intangible assets are more valuable than ever before. The Global Intangible Finance Tracker found that 52% of the overall enterprise value of all publicly traded companies worldwide resides in intangibles, with a total worth of US$57.3 trillion. In some sectors like cosmetics, internet and software, media, and drinks, intangibles account for 80-90% of enterprise value….

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August 2019
Blog
by Joy Ndubai

When the OECD’s ‘Inclusive Framework’ invited public input on the possible solutions to the tax challenges of digitalization in February 2019, there was some enthusiasm that the renewed effort would address the overall imbalance in the allocation of taxing rights. The hard and soft law of international tax rules prevents countries taxing multinational enterprises (MNEs)…

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August 2019
Blog
by Martin Hearson

Africa has an important role to play in current plans to reform international tax rules in response to the challenges of the digital economy. Of 132 members of the OECD/G20 ‘Inclusive Framework on BEPS’ (IF), which is leading this work, 24 are African; its steering group has a Nigerian deputy chair, and members from Cote…

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August 2019
Blog
by Lakshmi Narayanan

The difficulties of taxing digital TNCs Taxing Trans-National Corporations (TNCs) that do business through digital platforms is a complex issue for governments. The Organisation for Economic Cooperation and Development (OECD) has been examining the tax challenges of digitalisation of the economy under Action 1 of a global project named Base Erosion and Profit Shifting (BEPS)….

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July 2019
Blog
by Martin Hearson & Rasmus Corlin Christensen

Trump’s new investigation is only the latest skirmish in this new divide. Last week, President Trump ordered an investigation into France’s new tax on Apple, Facebook, Google and other large digital companies. The administration is considering strong retaliatory measures, on the grounds that it unfairly targets U.S. companies. This is the latest stage in a long-running…

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July 2019
Blog
by Fastone Goma, Jeffrey Drope, Raphael Lencucha & Ronald Labonte

Tobacco companies are zeroing in on one of the last global markets still ripe for exploitation: the African continent. Much of the tobacco leaf and some of the manufactured cigarettes produced on the continent are exported. These exports earn the foreign currency that’s attractive to the finance ministries of tobacco producing countries. But increasing amounts…

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July 2019
Blog
by David Pedley & Rhiannon McCluskey

British civil servants sign up to core values enshrined in the Civil Service Code: integrity, honesty, objectivity and impartiality. Implicit in these is evidence-based practice, which in turn suggests the need for a steady flow of relevant research. Although I have been reading research during many years working in DFID, it was only when I…

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July 2019
Blog
by Brahima Coulibaly, Ian Gary, Nora Lustig, Sanjeev Gupta, Warren Krafchik & Wilson Prichard

This blog was jointly authored by Wilson Prichard (ICTD), Nora Lustig (CEQ), Sanjeev Gupta (CGD), Warren Krafchik (IBP), Ian Gary (Oxfam), and Brahima Coulibaly (Brookings). See their biographies on the right. This week over 170 policymakers, government officials, and members of academia, civil society and international organisations will gather in Berlin to discuss the future…

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May 2019
Blog
by Lakshmi Narayanan, Patrick Schröder & Rhiannon McCluskey

With the plastic waste crisis gaining increasing attention, both developed and developing countries are under pressure to find solutions. Bans of single-use plastics have not succeeded in many cases. Could taxing plastic production be the answer? India’s plastic problem India generates over 25,000 tonnes of plastic every day, 40% of which is neither collected nor…

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March 2019
Blog
by Catherine Ngina Mutava & Martin Hearson

Just over a week ago, the Kenyan High court declared the double tax avoidance (DTA) agreement between Kenya and Mauritius unconstitutional. Here are some thoughts from two of our experts on the topic: Reflections from Catherine Ngina Mutava The ruling on the legality of the Kenya-Mauritius DTA presents an interesting situation. First, the declaration that…

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March 2019
Blog
by Neil McCulloch & Tom Moerenhout

Nigeria’s performance on collected taxes is poor. Non-oil revenue in the country is around 3-4 percent of GDP, far below countries such as South Africa and Brazil where non-oil revenues lie between 20 and 25 percent of their GDP – or other peers in sub-Saharan Africa who typically collect more than 10 percent of GDP…

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