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Showing 1-10 of 10 Blogs
Flags of member nations flying at United Nations Headquarters in New York, USA.
December 2023|
Blog

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…

May 2023|
Blog

Have we reached a critical juncture for global tax governance?

by Martin Hearson

A century since the League of Nations first began to discuss international taxation, the ICTD’s Martin…

June 2022|
Blog

Taxes as collateral: to risk or de-risk?

by Martin Hearson & Mary Abounabhan

Ghana’s Electronic Transfer Levy (E-Levy), set into implementation on the 1st of May, has been met with heated public criticism….

group photo of G20 leaders at the Summit in Rome
November 2021|
Blog

Imposing Standards: Lessons from tax history about the ‘global tax deal’

by Martin Hearson

G20 leaders are celebrating a new agreement to strengthen the taxation of tech firms and create…

December 2019|
Blog

The future of global corporate taxation is more uncertain than ever

by Martin Hearson & Rasmus Corlin Christensen

The global fight over how—and where—to tax the new digital economy is raging on. Just last…

October 2019|
Blog

The OECD’s digital tax proposal: untangling the impact of ‘Pillar One’ on developing countries

by Martin Hearson

Yesterday the OECD secretariat published its proposed ‘unified approach’ to update corporate tax rules for the…

August 2019|
Blog

Africa responds to the Inclusive Framework’s digital tax agenda

by Martin Hearson

Africa has an important role to play in current plans to reform international tax rules in…

Europe is targeting Big Tech with new taxes. It’s straining the transatlantic alliance.
July 2019|
Blog

Europe is targeting Big Tech with new taxes. It’s straining the transatlantic alliance.

by Martin Hearson & Rasmus Corlin Christensen

Trump’s new investigation is only the latest skirmish in this new divide. Last week, President Trump…

March 2019|
Blog

Reflections on the Kenya-Mauritius Tax Treaty Ratification

by Martin Hearson & Catherine Ngina Mutava

Just over a week ago, the Kenyan High court declared the double tax avoidance (DTA) agreement…

November 2018|
Blog

China’s challenge to international tax rules

by Wilson Prichard & Martin Hearson

States are currently struggling to reach global agreement on the taxation of digital firms such as Apple and…