• Theme

  • Programme

  • Blog Authors

Showing 1-12 of 228 Blogs
Flag of the World Trade Organization
February 2024|

The right to tax: can Customs Duties on Electronic Transmissions be a turning point for developing countries?

by Karishma Banga

It is a historic moment for international trade negotiations; at the World Trade Organization’s (WTO) 13th…

Women from Rawalpindi queue to participate in Pakistan's elections.
February 2024|

Tax reforms and the battle for Pakistan’s future in the 2024 elections

by Ahsan Zia Farooqui & Farooq Chatha

Pakistan’s 2024 general elections are going ahead tomorrow amidst economic turmoil, terrorism, and regional tensions. Shunned…

Photo medium shot of African woman working
January 2024|

Resolving tax disputes: Study of market vendors and local councils in Malawi

by Tizgowere Msiska & Masauko Thawe

Council-vendor disputes Council-vendor tensions have contributed to tax resistance and low compliance among market vendors which…

Members discuss the OECD/G20 Inclusive Framework on BEPS during the 15th plenary meeting at the OECD Headquarters in Paris, France, July 2023. Photo courtesy: OECDtax
January 2024|

The Subject-To-Tax-Rule (STTR) – which one to choose?

by Frederik Heitmüller

A subject-to-tax rule (STTR) is a tax treaty provision that allows source countries to impose an…

Tyrico beach and the mountains, El Cerro De Las Cuevas
December 2023|

When does tax administration become a constitutional issue?

by Mick Moore

Tax and law courts are not strangers. In fact, courts are often called to adjudicate the…

Allee des Nations (Avenue of Nations) of the United Nations Palace in Geneva, with the flags of the member countries.
December 2023|

The UN Tax Committee spreads its wings

by Sol Picciotto

After attending the United Nations Tax Committee meeting in October and participating in its deliberations, Professor…

Image of tax return form on a computer screen
December 2023|

The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference

by Fabrizio Santoro

The fundamental challenge in tax digitalisation lies in shifting focus away from the mere implementation of technology. Instead, a clear strategic vision is needed to define the problems and goals digitalisation aims to address whilst also holistically mapping and analysing constraints….

Rainforest canopy with morning mist in Bwindi Impenetrable National Park
December 2023|

Just environmental taxation in Africa: how tax policy can curb environmental damage, far beyond just carbon taxes

by Giovanni Occhiali

How can environmental taxes increase the sustainability of economic growth in low-income countries? Environmental taxes can…

Flags of member nations flying at United Nations Headquarters in New York, USA.
December 2023|

A new UN Tax convention – how will it change global tax governance?

by Martin Hearson

Last week, the United Nations General Assembly passed a historic resolution commencing work on a UN…

Group of seated women using mobile phones
November 2023|

Unpacking Zambia’s proposed mobile money levy: Lessons and considerations

by Hannelore Niesten

As Zambia’s proposed e-levy on mobile money transfers takes shape, policymakers would be prudent to consider the lessons learnt by other African countries…

Street scene with corner shop
September 2023|

Technology and taxation: Unveiling a new world of opportunities but also challenges, at international socioeconomics conference

by Ludovic Bernad & Fabrizio Santoro

Digital finance is experiencing rapid evolution, with governments and economies becoming increasingly digitalised. For tax systems, the implications are profound. With opportunities and challenges….

Nairobi skyline at sunset with a billboard that says eTims and features a woman in a red dress.
August 2023|

Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries

by Celeste Scarpini & Fabrizio Santoro

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African…