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Showing 1-12 of 88 Publications
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 G. 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
Journal Article

It’s Time to Reform Transfer Pricing Benchmarking

by Michael Durst
June 2022
Journal Article

Developing influence: the power of ‘the rest’ in global tax governance

by Martin Hearson, Rasmus Corlin Christensen & Tovony Randriamanalina
May 2022
Journal Article

Grounding ActionAid’s Tax Justice Campaigns in Nigeria

by Ma Josep Cascant-Sempere
April 2022