At the request of the ICTD, Professor Richard Bird generously agreed to review the new World…
See here for a response to Professor Bird’s critique by the World Bank framework’s lead author…
The government of Kaduna State, Nigeria, has been working to increase tax collection by broadening the…
The public consultation on the OECD Secretariat’s proposed “Unified Approach” to international corporate taxation ends on…
Yesterday the OECD secretariat published its proposed ‘unified approach’ to update corporate tax rules for the…
There is a growing interest in the role that double tax agreements play in eroding societies’…
Intangible assets are more valuable than ever before. The Global Intangible Finance Tracker found that 52%…
Nigeria’s dependence on oil Nigeria relies more on oil than it does on direct taxes or…
When the OECD’s ‘Inclusive Framework’ invited public input on the possible solutions to the tax challenges…
Africa has an important role to play in current plans to reform international tax rules in…
The difficulties of taxing digital TNCs Taxing Trans-National Corporations (TNCs) that do business through digital platforms…
Trump’s new investigation is only the latest skirmish in this new divide. Last week, President Trump…