Blogs

by Martin Hearson & Rasmus Corlin Christensen

The future of global corporate taxation is more uncertain than ever

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

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…

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…

Resource-Rich Countries and the Digital Tax Agenda

by Alexandra Readhead

Those of us involved in the mining sector could be forgiven for thinking that the OECD’s program…

The Inclusive Framework is considering radical proposals, but in the real world…

by Ben Dickinson

In her recent blog, Allison Christians usefully alerts us to some of the challenges and opportunities…

OECD Secretariat’s Unified Approach: How to get things on a truly Equal Footing

by Allison Christians

The public consultation on the OECD Secretariat’s proposed “Unified Approach” to international corporate taxation ends on…

October 2019|

The OECD’s digital tax proposal: untangling the impact of ‘Pillar One’ on developing countries

by Martin Hearson

Yesterday the OECD secretariat published its proposed ‘unified approach’ to update corporate tax rules for the…

September 2019|

Tax treaties: Why the Indonesian government keeps losing in court

by Maarten Hietland

There is a growing interest in the role that double tax agreements play in eroding societies’…

‘Marketing intangibles’: challenges and opportunities for taxation in Africa

by Anthony Kibirige

Intangible assets are more valuable than ever before. The Global Intangible Finance Tracker found that 52%…

The Global Debate on Taxing the Digital Economy – How do African Countries Stand to Benefit?

by Joy Ndubai

When the OECD’s ‘Inclusive Framework’ invited public input on the possible solutions to the tax challenges…

Africa responds to the Inclusive Framework’s digital tax agenda

by Martin Hearson

Africa has an important role to play in current plans to reform international tax rules in…