Over the last two years, I have been travelling to Ethiopia, Rwanda and Sierra Leone to…
It is fair to say that taxation cannot exist without information. To calculate taxes and enforce…
In low-income countries, women make up a significant portion of the informal sector. They are also…
It is a historic moment for international trade negotiations; at the World Trade Organization’s (WTO) 13th…
Pakistan’s 2024 general elections are going ahead tomorrow amidst economic turmoil, terrorism, and regional tensions. Shunned…
Council-vendor disputes Council-vendor tensions have contributed to tax resistance and low compliance among market vendors which…
A subject-to-tax rule (STTR) is a tax treaty provision that allows source countries to impose an…
Tax and law courts are not strangers. In fact, courts are often called to adjudicate the…
After attending the United Nations Tax Committee meeting in October and participating in its deliberations, Professor…
The fundamental challenge in tax digitalisation lies in shifting focus away from the mere implementation of technology. Instead, a clear strategic vision is needed to define the problems and goals digitalisation aims to address whilst also holistically mapping and analysing constraints….
How can environmental taxes increase the sustainability of economic growth in low-income countries? Environmental taxes can…
Last week, the United Nations General Assembly passed a historic resolution commencing work on a UN…
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