blog

Africa responds to the Inclusive Framework’s digital tax agenda

Africa has an important role to play in current plans to reform international tax rules in response to the challenges of the digital economy. Of 132 members of the OECD/G20 ‘Inclusive Framework on BEPS’ (IF), which is leading this work, 24 are African; its steering group has a Nigerian deputy chair, and members from Cote…

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blog

Taxing Digital Transnational Corporations: Indian Policy Initiatives

The difficulties of taxing digital TNCs Taxing Trans-National Corporations (TNCs) that do business through digital platforms is a complex issue for governments. The Organisation for Economic Cooperation and Development (OECD) has been examining the tax challenges of digitalisation of the economy under Action 1 of a global project named Base Erosion and Profit Shifting (BEPS)….

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news

ICTD welcomes new Research Fellow Martin Hearson

The ICTD is pleased to welcome Martin Hearson to the team. He will be leading the ICTD’s research programme on international taxation. Martin’s research focuses on the politics of international business taxation, and in particular the relationship between developed and developing countries. He uses field interviews, archival documentation and novel datasets to study how international…

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news

Call for proposals: International taxation and development

Context The international tax system is changing rapidly. We see substantial changes in both international tax ‘rules’ and in the political and institutional processes that shape these ‘rules’. There have been rapid strides in exchange of information since 2009, and somewhat more mixed progress on multinational corporate taxation beginning with the Base Erosion and Profit-Shifting…

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blog

A new stage of change for international tax

The international tax event of the year took place on the 13-14th of March in Paris. It was the public consultation on Tax Challenges of Digitalisation of the Economy, organised for the Inclusive Framework on BEPS (Base Erosion and Profit Shifting), by the Organisation for Economic Cooperation and Development (OECD). For those who could not…

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July 2018
publication

Profit-Split Method: Time for Countries to Apply a Standardized Approach

Jeffery M. Kadet, Tommaso Faccio & Sol Picciotto

With the OECD issuance in June 2018 of its final guidance on the profit split method, individual countries must determine how they might consider and apply the profit split method (PSM) going forward. The OECD guidance issued reflects a consensus view that included input from the very large number of countries. The need for consensus…

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blog

High time for cooperation to protect tax bases

In the past two decades, the debate on international taxation has changed considerably. While the system is still biased against the governments of developing countries, the politics have moved in their favour. If they are able to organise and work collectively, they have scope to make the international tax system less unfair. The system for…

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blog

New Toolkit Aims to Curb Transfer Mispricing in African Mining

Recently, 38 African tax authorities convened in Abuja for the International Conference on Tax in Africa, organised by the African Tax Administration Forum (ATAF). The group discussed ways to boost tax revenues, in particular, how to improve collection of corporate income tax. His Excellency Professor Yemi Osinbanjo, Vice President of Nigeria said in his keynote…

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blog

The UN Tax Committee holds out the begging bowl

Last week the UN Committee of Experts on International Tax (UNTC) met at the United Nations HQ in New York, a few metres from the Security Council meetings on Syria, followed by a special session on tax of the Economic and Social Council (ECOSOC). Most of the meeting dealt with detailed technical issues, as the…

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blog

Estimating tax avoidance: New findings, new questions

There are now a range of estimates of the global scale of tax avoidance. These include: the $600 billion annual tax loss estimated by IMF researchers Crivelli et al. (2015; 2016), which divides roughly into $400 billion of OECD losses and $200 billion elsewhere; the $100 billion annual tax losses that UNCTAD’s World Investment Report…

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