Showing 13 - 18 of 18 publications
April 2020

The International Political Economy of Global Tax Governance

by Martin Hearson

Taxation binds the state together with its citizens, and with other economic actors operating within its borders. The growth of cross-border capital flows and global corporations has complicated these taxing relationships, creating opportunities for competition and cooperation between states. ‘Double taxation’ occurs when two or more states disagree over who has the right to tax…

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January 2020

Corporate Tax Negotiations at the OECD: What’s at Stake for Developing Countries in 2020?

by Martin Hearson

We could be in the midst of the biggest change to the way multinational companies are taxed in decades. In January 2019, over 130 developed and developing countries committed to ‘go beyond’ some of the fundamental principles that have underpinned cooperation on corporate taxation for a century (OECD 2019a). They opened negotiations to redistribute ‘taxing…

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The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis

by Rasmus Corlin Christensen & Martin Hearson

The financial crisis of 2007–2009 is now broadly recognised as a once-in-a-generation inflection point in the history of global economic governance. It has also prompted a reconsideration of established paradigms in international political economy (IPE) scholarship. Developments in global tax governance open a window onto these ongoing changes, and in this essay we discuss four…

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November 2018

China’s Challenge to International Tax Rules and the Implications for Global Economic Governance

by Martin Hearson & Wilson Prichard

Twentieth century institutions of global economic governance face a profound challenge adapting to the rise of emerging markets and, especially, China’s rise. This is especially the case for the international tax regime, whose institutional home is the OECD and which is based on norms that favour capital exporting states. To understand the nature of the…

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March 2016

A Review of Uganda’s Tax Treaties and Recommendations for Action

by Martin Hearson & Jalia Kangave

In June 2014, Uganda announced the temporary cessation of bilateral tax treaty negotiations, and a review of its policy towards such treaties. The main effect of tax treaties is to divide up the ‘rights’ to tax cross-border investment between the state parties, which reduces the possibility that businesses will incur double taxation; in doing so,…

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