Showing 1-12 of 21 blogs
October 2020
Blog
by Fritz Brugger

When work on the taxation of the digital economy kicked off as part of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project in late 2018, there seemed to be a broad agreement that international tax rules needed an overhaul to successfully tax billion dollar tech giants like Amazon, Google and Facebook. Key to this…

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August 2020
Blog
by Joy Ndubai

The increased emphasis on the role of sustainable financing to support the realisation of the Sustainable Development Goals (SDGs) in 2015 underscored a renewed initiative to enhance domestic resource mobilisation (DRM), especially in developing countries. Under target 17.1 of the SDGs, countries committed to strengthen DRM through international support to developing countries to improve, in…

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August 2020
Blog
by Dibya Prakash Behera & Hrishav Kumar

More and more countries, including developing countries, are introducing unilateral measures to adapt their corporate tax rules to a digitalising economy. For countries as varied as Kenya, India and Tunisia, this has taken the form of a tax on digital services provided by foreign companies, often referred to collectively as Digital Services Taxes (DSTs), or…

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July 2020
Blog
by Jeroen Lammers

Developing countries lose substantial revenues every year to corporate tax avoidance, exacerbated by globalization and digitalization. As part of the OECD/G20 project on addressing the tax challenges of the digitalization of the economy, the OECD secretariat have recently presented the Unified Approach (UA) to deal with the tax revenue losses from digitalization, by giving market…

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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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April 2020
Blog
by Rasmus Corlin Christensen

Hour for hour, day for day, the world is changing due to the rapid spread of the coronavirus (Covid-19). Every area of social action is affected by the increasing restrictions being placed on citizens around the world through isolation and quarantines, posing profound problems for economies and policy-makers. Global negotiations over a new resolution to…

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January 2020
Blog
by Anthony Kibirige

A critical moment Next week sees a critical moment in the reform of global corporate tax rules: the plenary meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS). The Inclusive Framework negotiations focus on the challenges created by the digital transformation of the economy, and African countries are participating in the negotiations….

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December 2019
Blog
by Jayati Ghosh & Valpy FitzGerald

The negotiations on corporate taxation at the Organization for Economic Cooperation and Development’s (OECD) BEPS Inclusive Framework initiative have rightly generated much discussion, both on the process and on the proposed changes in tax policies. Allison Christians has pointed to several concerns that developing countries have with both: the proposal is one that has maximum acceptability by the great…

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December 2019
Blog
by Martin Hearson & Rasmus Corlin Christensen

The global fight over how—and where—to tax the new digital economy is raging on. Just last week, the Office of the US Trade Representative (USTR) published the conclusions from its investigation into France’s new tax on large tech companies, such as Apple, Facebook, and Google. The USTR found that the French tax discriminates against US companies, and…

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November 2019
Blog
by Sol Picciotto

Developing countries are making a significant contribution to the current efforts to reform international tax in the project on base erosion and profit shifting (BEPS), despite the obstacles they face in making their participation effective. It is welcome that since 2016 participation in the process was open to all countries, through the Inclusive Framework on…

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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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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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