The negotiations on ‘Pillar One’ at the G20/OECD Inclusive Framework have shown quite how much effort…
Are digital payment tax incentives delivering on the promise of increased tax revenuue? A comprehensive comparative compilation of experience in Africa, Asia and America….
I have come to expect that good research into how China’s government organisations actually function is…
Fayda, Ethiopia’s new digital identification (ID) system, comes with big potential for the country’s tax administrations,…
Two of ICTD’s PhD students, Adrienne Lees and Sripriya Srivatsa, recently spent three days at Gladstone’s…
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…
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