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Showing 25-36 of 184 Blogs
October 2021|

Time to reinforce the UN Model for taxing international shipping profits

by Bob Michel & Tatiana Falcão

From October 19th to 28th, the 23rd Session of the United Nations Committee of Experts on…

image of pollution in Africa
September 2021|

No ‘green bullet’ – should carbon taxes be introduced in Sub-Saharan Africa?

by Charlie Lawrie, Diana Szpotowicz & Giovanni Occhiali

The IPCC’s Sixth Assessment Report, published in August, is the latest clarion call to decarbonise the…

Globe - The MFN clause in tax treaties is jeopardising tax revenue for lower-income countries
August 2021|

The MFN clause in tax treaties is jeopardising tax revenue for lower-income countries

by Deepak Kapoor

The ‘Most Favoured Nation’ principle In international economic relations, the Most Favoured Nation (MFN) principle is the bedrock of…

Picture of Dakar, Senegal
August 2021|

Developing and adopting new digital tools for property tax reform in Dakar, Senegal 

by Bassirou Sarr, Justine Knebelmann & Victor Pouliquen

In June 2021, eight Senegalese tax agents based in the fiscal centre of Pikine, the country’s…

rickety bridge built next to broken bridge
July 2021|

Informal taxation in Nigeria: Significance, benefits and challenges

by Jacob Aondohemba Iormbagah

Across Nigeria, a journey through rural communities and interaction with community members will expose you to…

Fossil fuel subsidies tax blog cover photo
July 2021|

Urgent fossil fuel subsidy reforms needed to tackle climate crisis

by Neil McCulloch

As the G20 Environment Ministers meet today, one of the key issues they need to consider…

Dakar Roofs - Beach & Ocean
July 2021|

Strengthening property valuation for taxation in Dakar, Senegal

by Justine Knebelmann & Victor Pouliquen

Property taxes offer a significant potential for developing cities in Africa, which crucially need revenues to…

From left to right: Yue Daisy Dai, Carlos Protto, Suranjali Tandon. Bottom row: Frederik Heitmüller, Mary Baine and Mustapha Ndajiwo
June 2021|

Perspectives on the progress of global corporate tax reform

by Carlos Protto, Frederik Heitmüller, Mary Baine, Mustapha Ndajiwo, Suranjali Tandon & Yue Daisy Dai

On June 30th to July 1st, the 139 countries that are members of the Inclusive Framework…

Flags of G7 countries
June 2021|

The G7 tax deal: ‘historic’ and ‘global’?

by Rasmus Corlin Christensen

This weekend, the Group of Seven (G7) finance ministers completed a “historic global tax agreement,” a…

image of a cannabis plant
June 2021|

Cannabis taxation – A new revenue source for development?

by Giovanni Occhiali, Max Gallien & Soukayna Remmal

In recent years, the legalisation of cannabis – initially for medical use, and increasingly for recreational…

May 2021|

Africa follows up the Biden proposals for international tax reforms

by Sol Picciotto

Reforming global corporate taxation Proposals from the Biden administration have injected new life into the international…

Money bundle
May 2021|

The Zakat as a means of wealth redistribution: What role for the state?

by Fatema Johoora

While many economists and politicians have begun to talk seriously about using wealth taxes to raise…