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Showing 73-84 of 96 Publications
Working Paper

Tax Base Erosion and Profit Shifting in Africa – Part 1: Africa’s Response to the OECD BEPS Action Plan

by Annet Oguttu
June 2016
Working Paper

Taxing Multinational Enterprises as Unitary Firms

by Sol Picciotto
June 2016
Journal Article

Could changes in the international tax system be a strategy for dealing with inequality?

by Mick Moore
May 2016
Policy Brief

International Corporate Taxation

by Sol Picciotto
May 2016
Working Paper

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

by Martin Hearson & Jalia Kangave
March 2016
Working Paper

Measuring Tax Treaty Negotiation Outcomes: The ActionAid Tax Treaties Dataset

by Martin Hearson
February 2016
Working Paper

Developing Country Revenue Mobilisation: A Proposal to Modify the ‘Transactional Net Margin’ Transfer Pricing Method

by Michael Durst
January 2016
Working Paper

Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits

by Alex Cobham & Petr Janský
November 2015
Working Paper

A Price-Based Royalty Tax?

by Kimberly A. Clausing & Michael Durst
October 2015
Working Paper

Limitations of the BEPS Reforms: Looking Beyond Corporate Taxation for Revenue Gains

by Michael Durst
September 2015
Working Paper

Limitations on Interest Deductions: A Suggested Perspective for Developing Countries

by Michael Durst
June 2015
Working Paper

Unitary Taxation in the Extractive Industry Sector

by Erika Dayle Siu, Sol Picciotto, Jack Mintz & Akilagpa Sawyerr
May 2015