Nana Ama Sarfo, contributing editor at Tax Notes International, reviewed our research fellow and international tax lead Dr Martin Hearson’s latest book “Imposing Standards: The North-South Dimension to Global Tax Politics.” In her review, Sarfo asserts “Imposing Standards arrives at a pivotal moment in international tax policymaking. To know where we are going, we must know where we have been. Yet what has been missing from international tax reform discourse is a serious, and robust, historical analysis. Hearson’s book shines a light on that historical narrative and illuminates some paths forward for lower-income countries trying to establish their own norms.” Read the full review here.
Media Coverage
Tax Notes Reviews Martin Hearson’s Book Imposing Standards
Frederik Heitmüller shares insights on UN Tax Convention negotiations with Tax Notes
ICTD Associate Postdoctoral Fellow Frederik Heitmüller was interviewed by Tax Notes on the progress of the negotiations for a UN Framework Convention on International Tax Cooperation (see our work on the Framework Convention here).
Reflecting on the last round of discussions in Nairobi, Heitmüller told Tax Notes that “countries are still debating how the framework convention will work in practice, how binding the agreement will be, and how it will relate to the protocols, which overlap with some aspects of the convention.”
Read the full article here.
ICTD brief on UN tax negotiations cited in Tax Notes report
Following the first round of substance negotiations for a new UN Framework Convention on International Tax Cooperation (UN Tax Convention), Tax Notes featured extensively ICTD Policy Brief 19, on the trade-offs surrounding Protocol 1.
The article also quoted ICTD Associate Postdoctoral Fellow Frederik Heitmüller, who attended the first week of the sessions earlier this month, saying in part: “Delegates were still divided on the scope of the protocol and which services would be covered.”
Read the full article here and more about our work on the UN Tax Convention here.
Martin Hearson weighs in on 15% global tax deal in The Conversation Weekly podcast
ICTD Research Director Martin Hearson, who also leads the Centre’s International Tax programme, was interviewed in a recent episode of The Conversation Weekly podcast about the October 2021 global tax deal that requires large multinational companies to pay at least 15% in corporate tax.