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Showing 49-60 of 77 Blogs
November 2018|
Blog

China’s challenge to international tax rules

by Wilson Prichard & Martin Hearson

States are currently struggling to reach global agreement on the taxation of digital firms such as Apple and…

Trader selling cowpea at Oje market, Ibadan
August 2018|
Blog

Tax Justice – How to integrate local experiences into an international campaign?

by Mª Josep Cascant-Sempere (Kas)

What does tax justice mean at the local level, and how can the experiences of informal market traders be linked with broader international campaigns? This blog draws out insights from ActionAid’s experience of incorporating the demands of market traders in Nigeria into its international tax justice campaign….

May 2018|
Blog

Why illicit financial flows and multinational tax avoidance are not the same thing

by Maya Forstater

Professor Sol Picciotto recently wrote an article which responds to a paper I wrote on the…

May 2018|
Blog

Why tax avoidance is illicit

by Sol Picciotto

In a recent paper, revised and published as a blog post, I argued that tax avoidance…

Image credit: © Retrorocket
May 2018|
Blog

When Does Beneficial Ownership Transparency Improve Revenue Collection? Three Considerations for Developing Countries

by Wilson Prichard

Recent years have witnessed an accelerating push to expand access to information on the beneficial ownership…

image credit: Rio Tinto
March 2018|
Blog

A withhold up in Mongolia? Thoughts on the renewed tax debate around Oyu Tolgoi

by Alexandra Readhead & David Mihalyi

This piece is available in Mongolian here. Governments of mining countries are vulnerable to investors using…

January 2018|
Blog

High time for cooperation to protect tax bases

by Mick Moore

In the past two decades, the debate on international taxation has changed considerably. While the system…

December 2017|
Blog

Taxation of Digital Companies: Facebook as a Case Study

by Obafemi Awolowo University Tax Club

Nigeria is one of the fastest-growing online nations on earth, with 91.6 million Nigerians online as…

miningtoolkit
December 2017|
Blog

New Toolkit Aims to Curb Transfer Mispricing in African Mining

by Alexandra Readhead

Recently, 38 African tax authorities convened in Abuja for the International Conference on Tax in Africa,…

transparency
April 2017|
Blog

Tax and transparency: When are public disclosure mechanisms necessary and proportionate?

by Maya Forstater

Nations vary in their approach to transparency about taxpayers. In Norway details of everyone’s income and…

Beggar in Paris
April 2017|
Blog

The UN Tax Committee holds out the begging bowl

by Sol Picciotto

Last week the UN Committee of Experts on International Tax (UNTC) met at the United Nations…

Cobham Jansky 2017 WIDER 14
March 2017|
Blog

Estimating tax avoidance: New findings, new questions

by Alex Cobham

There are now a range of estimates of the global scale of tax avoidance. These include:…