Blogs

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%…

by Uzochukwu Uchechukwu Alutu

Broadening Nigeria’s revenue base: Can little drops of taxes make a mighty nation?

Nigeria’s dependence on oil Nigeria relies more on oil than it does on direct taxes or…

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…

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…

by Martin Hearson & Rasmus Corlin Christensen

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

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

by Ronald Labonte, Fastone Goma, Jeffrey Drope & Raphael Lencucha

Cautionary tale of tax incentives for cigarette makers from Zambia

Tobacco companies are zeroing in on one of the last global markets still ripe for exploitation:…

by Rhiannon McCluskey & David Pedley

Tax and Accountability: How to strengthen the links?

British civil servants sign up to core values enshrined in the Civil Service Code: integrity, honesty,…

by Wilson Prichard, Nora Lustig, Ian Gary, Sanjeev Gupta, Warren Krafchik & Brahima Coulibaly

Tax to finance the SDGs, but not to undermine them

This blog was jointly authored by Wilson Prichard (ICTD), Nora Lustig (CEQ), Sanjeev Gupta (CGD), Warren…

May 2019|