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Showing 25-36 of 79 Blogs
Picture of UN HQ in NYC
April 2021|
Blog

Making the UN Tax Committee more effective for developing countries

by Abdul Muheet Chowdhary

As the current membership of the UN Tax Committee meets for the last time this week,…

October 2020|
Blog

Addressing the tax challenges of the digital economy: More of the same?

by Fritz Brugger

When work on the taxation of the digital economy kicked off as part of the OECD/G20…

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…