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Showing 1-12 of 91 Publications
Working Paper

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

by Karishma Banga & Alexander Beyleveld
February 2024
Working Paper

Is Transparency Enough? An Examination of the Effect of the Extractive Industry Transparency Initiative (EITI) on Accountability, Corruption and Trust in Zambia

by Sidonie East
October 2023
Research in Brief

Tax Treaty Shopping and Developing Countries: Serious Potential for Tax Revenue Losses

by Maarten van ’t Riet & Arjan Lejour
November 2023
Working Paper

Tax Treaty Shopping and Developing Countries

by Maarten van ’t Riet & Arjan Lejour
September 2023
Working Paper

Inclusive and Effective International Tax Cooperation: Views From the Global South

by Lucinda Cadzow, Martin Hearson, Frederik Heitmüller, Katharina Kuhn, Okanga Okanga & Tovony Randriamanalina
August 2023
Working Paper

Tax Treaty Norms Among Lower- Income Countries and the Role of the UN Model: Past, Present and Potential

by Martin Hearson, Frederik Heitmüller & Vincent Arel-Bundock
August 2023
Journal Article

Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low Income Countries: The Case of Ethiopia

by Nathanael Tilahun & Abebe Gebrehiwot Yihdego
July 2023
Research in Brief

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

by Cassandra Vet
May 2023
Working Paper

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

by Cassandra Vet
April 2023
Working Paper

Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda

by Ronald Waiswa & Solomon Rukundo
April 2023
Journal Article

BEPS, Pillar 2, and the Replacement of Tax-Based Incentives With Nontax Incentives

by Michael Durst
April 2023
Working Paper

Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing

by Pranvera Shehaj & Martin Zagler
March 2023