Blogs

Home Blogs

  • Theme

  • Programme

  • Blog Authors

Showing 25-36 of 77 Blogs
Visualisation of the Netherlands’ tax treaties with developing countries
October 2020|
Blog

Have the Netherlands’ tax treaties with developing countries become fairer?

by Maarten Hietland

A vast network of tax treaties to facilitate investment When comparing countries’ foreign direct investment, you…
August 2020|
Blog

Challenging the status quo: Re-examining the relevance of international tax norms for developing countries

by Joy Ndubai

The increased emphasis on the role of sustainable financing to support the realisation of the Sustainable…
Indian Woman Taking Mobile Phone
August 2020|
Blog

Equalization Levy on Non-Resident E-commerce Players: India’s Ace in the Hole or a Stumbling Block for Foreign Players?

by Dibya Prakash Behera & Hrishav Kumar

More and more countries, including developing countries, are introducing unilateral measures to adapt their corporate tax…
Three white arrows pointing in different directions
July 2020|
Blog

Can developing countries do better than the Unified Approach?

by Jeroen Lammers

Developing countries lose substantial revenues every year to corporate tax avoidance, exacerbated by globalization and digitalization….
International tax experts
May 2020|
Blog

What should a ‘new deal’ on international tax look like for developing countries?

by Alexandra Readhead, Michael Durst, Sol Picciotto, Mustapha Ndajiwo, Catherine Ngina Mutava, Lakshmi Narayanan, Joy Ndubai, Anthony Kibirige, Allison Christians & Alexander Ezenagu

The OECD secretariat recently proposed a “stock taking exercise” to “re-examine how international tax rules currently…
Covid-19 and the fight against tax havens: Opportunities and risks for developing countries
May 2020|
Blog

Covid-19 and the fight against tax havens: Opportunities and risks for developing countries

by Rasmus Corlin Christensen

In the wake of the global financial crisis of 2007-08, tax havens became a hot topic…
The impact of Covid-19 on global digital tax negotiations
April 2020|
Blog

The impact of Covid-19 on global digital tax negotiations

by Rasmus Corlin Christensen

Hour for hour, day for day, the world is changing due to the rapid spread of…
For Africa to gain a fair share from its natural resources, we must do more than tweak global tax rules
January 2020|
Blog

For Africa to gain a fair share from its natural resources, we must do more than tweak global tax rules

by Anthony Kibirige

A critical moment Next week sees a critical moment in the reform of global corporate tax…
December 2019|
Blog

Corporate Tax Negotiations at the OECD: Shifts to Ensure Symmetry and Equity

by Valpy FitzGerald & Jayati Ghosh

The negotiations on corporate taxation at the Organization for Economic Cooperation and Development’s (OECD) BEPS Inclusive…
December 2019|
Blog

The future of global corporate taxation is more uncertain than ever

by Martin Hearson & Rasmus Corlin Christensen

The global fight over how—and where—to tax the new digital economy is raging on. Just last…
November 2019|
Blog

Developing countries’ contributions to international tax reform

by Sol Picciotto

Developing countries are making a significant contribution to the current efforts to reform international tax in…
November 2019|
Blog

If developing countries are not listened to at the OECD, they will vote with their feet

by Joy Ndubai

In response to Allison Christians’ blog providing suggestions on how the OECD’s consultation on the unified…