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Showing 1-12 of 79 Publications
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

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
Journal Article

The Rise of China and Contestation in Global Tax Governance

by Martin Hearson & Rasmus Corlin Christensen
January 2022
Journal Article

The Politics of Taxing Multinational Firms in a Digital Age

by Martin Hearson & Margarita Gelepithis
December 2021
Research in Brief

Taxing Profits From International Transport In Africa: Past, Present and Future of Article 8 (Alternative B) of the UN Model

by Bob Michel & Tatiana Falcao
December 2021
Working Paper

Tax Treaties and Enterprise Outcomes: Evidence Across Developing African Countries

by Uchenna Efobi & Oluwabunmi O. Adejumo
December 2021
Working Paper

Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B)

by Bob Michel & Tatiana Falcão
November 2021
Working Paper

Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?

by Lucas Millán-Narotzky, Javier García-Bernardo, Maïmouna Diakité & Markus Meinzer
November 2021
Book

The Politics and History of Global Tax Governance

by Martin Hearson & Thomas Rixen
September 2021
Partner Publication

Using New Data to Support Tax Treaty Negotiation

by Martin Hearson, Marco Carreras & Anna Custers
July 2021
Working Paper

The Contested Shaping of International Tax Rules: The Growth of Services and the Revival of Fractional Apportionment

by Sol Picciotto
July 2021