Showing 1 - 4 of 4 blogs
May 2020
Blog
by Alexander Ezenagu, Alexandra Readhead, Allison Christians, Anthony Kibirige, Catherine Ngina Mutava, Joy Ndubai, Lakshmi Narayanan, Michael Durst, Mustapha Ndajiwo & Sol Picciotto

The OECD secretariat recently proposed a “stock taking exercise” to “re-examine how international tax rules currently meet the needs of developing countries” leading potentially to a “new deal on international taxation as part of the international effort to rebuild economic life in the post Covid-19 era.” The OECD’s Pascal Saint-Amans has suggested that this may…

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November 2019
Blog
by Alexandra Readhead

Those of us involved in the mining sector could be forgiven for thinking that the OECD’s program of work on digital tax reform does not apply to us. Companies such as Facebook and Amazon seem to be the obvious targets—i.e., highly digitalised businesses that operate remotely from the countries where their sales arise and thus avoid…

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March 2018
Blog
by Alexandra Readhead & David Mihalyi

This piece is available in Mongolian here. Governments of mining countries are vulnerable to investors using double tax agreements (DTAs) as a means of avoiding paying taxes. DTAs are bilateral, or multilateral agreements between countries that set out which country has the right to collect tax on different types of income. Interest expense on foreign…

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December 2017
Blog
by Alexandra Readhead

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 income tax. His Excellency Professor Yemi Osinbanjo, Vice President of Nigeria said in his keynote…

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