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Showing 37-48 of 77 Blogs
potential reallocation of taxing rights
November 2019|
Blog

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…

November 2019|
Blog

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…

November 2019|
Blog

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|
Blog

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|
Blog

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’…

August 2019|
Blog

‘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%…

August 2019|
Blog

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…

August 2019|
Blog

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…

August 2019|
Blog

Taxing Digital Transnational Corporations: Indian Policy Initiatives

by Lakshmi Narayanan

The difficulties of taxing digital TNCs Taxing Trans-National Corporations (TNCs) that do business through digital platforms…

Europe is targeting Big Tech with new taxes. It’s straining the transatlantic alliance.
July 2019|
Blog

Europe is targeting Big Tech with new taxes. It’s straining the transatlantic alliance.

by Martin Hearson & Rasmus Corlin Christensen

Trump’s new investigation is only the latest skirmish in this new divide. Last week, President Trump…

March 2019|
Blog

Reflections on the Kenya-Mauritius Tax Treaty Ratification

by Martin Hearson & Catherine Ngina Mutava

Just over a week ago, the Kenyan High court declared the double tax avoidance (DTA) agreement…

March 2019|
Blog

A new stage of change for international tax

by Sol Picciotto

The international tax event of the year took place on the 13-14th of March in Paris….