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)….
With the UN Framework Convention tax negotiations currently underway, one of the most promising but politically…
The negotiations on ‘Pillar One’ at the G20/OECD Inclusive Framework have shown quite how much effort…
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…
