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Showing 1-12 of 82 Blogs
Donald Trump standing behind a microphone with a book in hand and in front of a background of white and red strips.
April 2025|
Blog

The collapse of international tax truce: Trump’s impact on digital taxation

by Florian Dierich

U.S. President Donald Trump’s decisions have triggered significant shifts in international politics with ripple effects extending…
A photo of the UN Headquarters in New York with flags of several countries flying high.
March 2025|
Blog

A decision on decision-making and no disputes on dispute resolution: the Organizational Session for UN Tax negotiations

by Frederik Heitmüller

Last month’s organizational session was not a mundane discussion of practical organizational matters. After a new bureau was elected and the dust following the dramatic exit of the United States from the negotiations had settled, most of the energy was spent on a single topic: reaching a compromise on how the negotiating committee would reach its decisions….
United Nations headquarters in New York, USA. Large, glass office block with trees in front of it.
September 2024|
Blog

No “winners or losers”? Reflections on the UN tax negotiations

by Frederik Heitmüller

Read Frederik Heitmüller’s insights and reflections on the Ad Hoc Committee to draft Terms of Reference for a UN Framework Convention on International Tax Cooperation (Second Session)….
Wide shot from the back of an empty United Nations Assembly Hall
July 2024|
Blog

The era of Reform? Agenda-Setting, Decision Making and S&DT in International Tax and Trade

by Mbakiso Magwape

With the UN Framework Convention tax negotiations currently underway, one of the most promising but politically…
Group photo from the UN Tax Convention ToR negotiations in New York
May 2024|
Blog

What to do with a global majority: making the most of a UN tax convention

by Martin Hearson

The negotiations on ‘Pillar One’ at the G20/OECD Inclusive Framework have shown quite how much effort…
Flag of the World Trade Organization
February 2024|
Blog

The right to tax: can Customs Duties on Electronic Transmissions be a turning point for developing countries?

by Karishma Banga

It is a historic moment for international trade negotiations; at the World Trade Organization’s (WTO) 13th…
Members discuss the OECD/G20 Inclusive Framework on BEPS during the 15th plenary meeting at the OECD Headquarters in Paris, France, July 2023. Photo courtesy: OECDtax
January 2024|
Blog

The Subject-To-Tax-Rule (STTR) – which one to choose?

by Frederik Heitmüller

A subject-to-tax rule (STTR) is a tax treaty provision that allows source countries to impose an…
Allee des Nations (Avenue of Nations) of the United Nations Palace in Geneva, with the flags of the member countries.
December 2023|
Blog

The UN Tax Committee spreads its wings

by Sol Picciotto

After attending the United Nations Tax Committee meeting in October and participating in its deliberations, Professor…
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…
currency symbols with lines connecting them over a cityscape
July 2023|
Blog

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|
Blog

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|
Blog

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…
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