It is a historic moment for international trade negotiations; at the World Trade Organization’s (WTO) 13th…
A subject-to-tax rule (STTR) is a tax treaty provision that allows source countries to impose an…
After attending the United Nations Tax Committee meeting in October and participating in its deliberations, Professor…
Last week, the United Nations General Assembly passed a historic resolution commencing work on a UN…
Low-income countries with limited taxation capacity and expertise require simple and context-specific methods to combat commodity…
Last week, 138 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting released…
With the increasing digitalisation and servitisation of the economy, the debate on how to tax cross-border…
Developments in international tax are happening fast. It is vital we form an African international tax forum to make tax policies for Africans, by Africans….
Notwithstanding the major diplomatic achievement, the success of the BEPS Multilateral Instrument (MLI) was limited. It…
A century since the League of Nations first began to discuss international taxation, the ICTD’s Martin…
As I participate in the World Economic Forum in Davos this week, I feel a keen…
Republished from The Economist with permission. The digital economy is bringing Africans together. The same cannot…
