The e-levy’s intense politicisation and complex design made it an interesting case of a wider trend of mobile money taxes in the region. We learned more about the e-levy’s impact on informal sector workers in Accra, knowledge and sentiments, registered merchant exemptions and mobile money usage….
The negotiations on ‘Pillar One’ at the G20/OECD Inclusive Framework have shown quite how much effort…
Last week, the United Nations General Assembly passed a historic resolution commencing work on a UN…
A century since the League of Nations first began to discuss international taxation, the ICTD’s Martin…
Ghana’s Electronic Transfer Levy (E-Levy), set into implementation on the 1st of May, has been met with heated public criticism….
G20 leaders are celebrating a new agreement to strengthen the taxation of tech firms and create…
The global fight over how—and where—to tax the new digital economy is raging on. Just last…
Yesterday the OECD secretariat published its proposed ‘unified approach’ to update corporate tax rules for the…
Africa has an important role to play in current plans to reform international tax rules in…
Trump’s new investigation is only the latest skirmish in this new divide. Last week, President Trump…
Just over a week ago, the Kenyan High court declared the double tax avoidance (DTA) agreement…
States are currently struggling to reach global agreement on the taxation of digital firms such as Apple and…
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