Showing 1-3 of 3 blogs
May 2020
Blog
by Alexander Ezenagu, Alexandra Readhead, Allison Christians, Anthony Kibirige, Catherine Ngina Mutava, Joy Ndubai, Lakshmi Narayanan, Mike 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 Joy Ndubai

In response to Allison Christians’ blog providing suggestions on how the OECD’s consultation on the unified approach could regain equal footing for developing countries, Ben Dickinson points out that the 135 members of the Inclusive Framework (IF) are working together in a participatory way. In emphasizing the need for countries to negotiate as sovereignties rather…

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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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