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Showing 1-9 of 9 Blogs
May 2023|

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|

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|

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|

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|

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|

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…

July 2019|

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|

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|

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…