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Showing 1-12 of 73 Blogs
currency symbols with lines connecting them over a cityscape
July 2023|

Prescriptive approaches to taxation: Reclaiming policy space

by Irene Musselli

Low-income countries with limited taxation capacity and expertise require simple and context-specific methods to combat commodity…

two ancient Greek columns that are cracked , against a blue sky
July 2023|

A global minimum tax: is Pillar Two fair for developing countries?  

by Catherine Brown

Last week, 138 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting released…

sun rising over a globe with parallax effect
July 2023|

Taxing cross-border services: is a global tax governance framework an illusion?

by Andrea Laura Riccardi Sacchi

With the increasing digitalisation and servitisation of the economy, the debate on how to tax cross-border…

African Union flag waving on the top sunrise
June 2023|

Africa Rising: A Proposal for a Continental Tax Governance Structure

by Afton Titus

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….

June 2023|

The limited impact of the BEPS Multilateral Instrument

by Antonia Hohmann

Notwithstanding the major diplomatic achievement, the success of the BEPS Multilateral Instrument (MLI) was limited. It…

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…

January 2023|

Calling all Latin American and Caribbean Ministers to rethink global taxation

by José Antonio Ocampo

As I participate in the World Economic Forum in Davos this week, I feel a keen…

Mobile money agent in Zanzibar, Tanzania
October 2022|

African governments hope digital taxes will fill a budget hole

Republished from The Economist with permission. The digital economy is bringing Africans together. The same cannot…

Belgravia London amandabhslater
March 2022|

Ukraine: Sanctioning Russian oligarch’s wealth and the urgent need to reform the offshore financial system

by Mick Moore & Giulia Mascagni

Last week, the Institute of Development Studies (IDS) held an event on the global development and…

group photo of G20 leaders at the Summit in Rome
February 2022|

Is the Inclusive Framework tax deal in the interests of lower-income countries?

by Didier Jacobs

Last October, 137 of the 140 jurisdictions that are members of the Inclusive Framework reached a…

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…

One hundred dollar banknotes flying and streaming from white box, isolated on white background.
October 2021|

Pandora’s box is open: What should lower-income countries do to tax the wealthy now?

by Rhiannon McCluskey & Giulia Mascagni

The recent Pandora Papers leak has exposed yet again the scandal of how the world’s rich…