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Showing 1-12 of 77 Blogs
Flag of the World Trade Organization
February 2024|

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|

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|

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|

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|

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…