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Showing 253-264 of 729 Publications
Journal Article

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

by Michael Durst
April 2023
Working Paper

Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise

by Max Gallien, Giovanni Occhiali & Vanessa van den Boogaard
April 2023
Working Paper

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

by Ronald Waiswa & Solomon Rukundo
April 2023
Working Paper

How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?

by Jalia Kangave, Giovanni Occhiali & Ishmail Kamara
March 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
Working Paper

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

by Solomon Rukundo
March 2023
Working Paper

Digital Merchant Payments as a Medium of Tax Compliance

by Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana & Fabrizio Santoro
March 2023
Factsheet

Taxation of digital financial services in Nigeria

by Hannelore Niesten & Mary Abounabhan
March 2023
Factsheet

Taxation of digital financial services in Tanzania

by Hannelore Niesten & Mary Abounabhan
March 2023
Partner Publication

The Alternatives to Universal Tax Registration in Sri Lanka

by Mick Moore & Nishan de Mel
March 2023
Journal Article

Increasing tax collection in African countries: The role of information technology

by Oyebola Okunogbe & Fabrizio Santoro
March 2023
Journal Article

Tax and governance in rural areas: The implications of inefficient tax collection

by Vanessa van den Boogaard & Rachel Beach
February 2023
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