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Showing 13-24 of 95 Publications
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 (Kas)
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 Falcão
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